A Study On Accounting Professionals Competency Framework

Human resource is the most important strategic resource in the 21st century, while the competency of human resource is a primary decisive factor in the overall national strength. Along with the rapidly increasing flow of capital and information, and the accelerating globle technology and economic cooperation and the intense competition, it requires more and more human knowledge and competence to support the establishment, maintenance and development of national economic strength and competitive advantages. People are widely concerned about the construction of the human resource capability in international society, and our government more than once emphasizes the essential demand to construct the competency of individuals for strengthening national resource. Accounting is a knowledge-intensive industry based on human power. The overall competency of accounting professionals has a close relationship with the regular operation of the capital market and the healthy development of the national economy. The systemic study on the accounting professionals competency framework in China will meet the urgent situation both domestic and abroad.The developing social economy and capital market and improving accounting internationalization make the accounting professionals competency framework more and more necessary. The research on competency framework is essential to professionals development. Study on the hierarchical accounting professionals competency framework will provide the theoretical instruction for accounting education from knowledge-based to competence-based. And it will provide guidance for qualification accreditation(entrance requirement); hierarchical competency framework and the corresponding assessment system will provide the guidance for the performance assessment of the practitioners.On the combination of the normative study and positive study, this dissertation studies the construction on the hierarchical accounting professionals competency framework. The study is based on relatively mature competency theory of humanresource management. Firstly, the dissertation gives a review of the related literature both home and abroad, analyzes the limitation of existing research,and then discusses the key problem to be resolved. Secondly, after the comparative analysis of entrance requirement for domestic and foreign accounting profession, the dissertation indicates the differences. Thirdly, based on the comparative analysis of recruitment information of the enterprises both home and abroad,and the questionnaire survey, the dissertation acquires the representative actual materials and data about the current situation of accounting professionals competency at every hierarchy; based on the analysis of the materials and data , the dissertation explores accounting professionals competency framework at every hierarchy from the perspective of social demands. Fourthly, implementing a combination of Capabilities Approach, and Function Analysis Approach, the dissertation presents suggested accounting professionals competency framework of senior, intermediate and junior. The author believes that accounting professionals competency framework covers professional knowledge, professional skills and professional value. Moreover, it constructs assessment index system through Analytic Hierarchy Process, which will set the standards for evaluating accounting professionals competence scientifically. Finally, the dissertation provides some suggestions to implement of the hierarchical accounting professionals competency framework, including the reform of accounting education, the improvement of professional entrance requirements, and the enhancement of continuing education.The main contributions of the dissertation are as follows:(1) put forward hierarchical accounting professionals competency framework. The dissertation constructs the senior, intermediate and junior accountanting professionals competency framework which contains professional knowledge, professional skill and professional value;(2) presents accounting professionals competency framework as the theoretical guide of accounting education reform, transfers the accounting education from knowledge-based to competence-based;(3) adopts the Analytic Hierarchy Process to build the hierarchical competence evaluating index system on the basis of accountingprofessionals competency framework;(4) the tentative quantitative research idea in this field. On the combination of recruitment information of the enterprises, both home and abroad, and the questionnaire survey, the dissertation acquires the current situation of accounting professionals competency at every hierarchy.