Detail CPE is Broke ; Lets Fix It   Oleh:  Clyde, Nita J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 186 no. 6 (1998) Topik: cpa; CPE; CPA Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Somewhere along the way, mandatory CPE for CPA s ceased to be associated with learning. CPE became hours I get to keep my license; learning became what I do to survive. Current CPE is input - based ; learning is output - evident. Confronted with the necessity to meet regulatory measurement (how many hours ?), classification (was it technical or nontechnical ?) and appropriateness (what counts ?), CPA s have focused on compliance rather than competency. In order to fix CPE, the number - one priority must be the learning process itself. The real issues are fundamental and compelling : - What do todays CPA s know and what will they need to know in the future? - How do CPA s gain the professional knowledge they need for day - to - day achievement ? - How can they acquire the knowledge, skills and abilities they will need to prosper in the years ahead? - What can be done to help them achieve their goals? CPA s who participated in the CPA Vision Project identified continuing education and lifelong learning as core values essential for professional survival during the next 15 or so years. Therefore, we need to provide adequate opportunities for CPA s to obtain the knowledge, skills and abilities they will need in the future using the most effective and efficient methods possible. If technology affords opportunities that did not exist just a few years ago, we should exploit those changes and applaud the improvements. When traditional learning methods are appropriate, we must reevaluate course contents for relevance and be diligent in making revisions or adding new topics to established curricula. From past experiences and observations, it seems clear CPA s benefit from direction in developing and following lifelong learning plans. Such plans must be dynamic, realistic and an integral part of every professionals career planning. In summary, there must be a concerted effort to seek regulatory approval of both traditional and nontraditional methods through which CPAs can improve and demonstrate improvements in their professional competencies. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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