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ERIC Number: EJ1250819
Record Type: Journal
Publication Date: 2020
Pages: 28
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: N/A
Patterns Underlying Required Competencies for CPA Professionals: A Content and Cluster Analysis of Job Ads
Uwizeyemungu, Sylvestre; Bertrand, Jacques; Poba-Nzaou, Placide
Accounting Education, v29 n2 p109-136 2020
In today's dynamic environment, the adaptation of the accounting profession to meet actual socio-economic needs is a challenging, and yet necessary, task. This study analyzes the technical competency requirements signalled in 171 online job advertisements for accounting positions by Canadian organizations and contrasts them with the CPA Canada competency framework, which serves as the basis for the training and accreditation of professional accountants. Following a content and a cluster analysis of the job ads, three well-separated and meaningful profiles of positions are uncovered based on technical competencies that Canadian organizations required when hiring accountants: the financial reporting, the tax aggressiveness, and the performance management profiles. From a practical standpoint, this study provides the Canadian accounting professional body, as well as educators in the accounting field, with insights regarding the expectations of the job market. The study also has implications in accounting education beyond the Canadian context.
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Information Analyses
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Canada
Grant or Contract Numbers: N/A