PROFESSIONAL DEVELOPMENT OF ACCOUNTANTS

Abstract

Professional development (PD) is a process of improving and increasing capabilities of a person through access to education and training opportunities. The objective of PD is the acquisition of useful knowledge for the current and future position. PD contributes to the competence of accountants and, therefore, acceptable activities are those which develop the professional knowledge, professional skills, the attitudes, ethics and professional values of the accountant, relevant to their current and future work and professional responsibilities. Accountants that continue learning are more likely to be successful in their careers. The professional accountant has the responsibility to develop and to maintain his/her continuous professional competence, necessary to offer high quality services to the clients, employers and other stakeholders. The purpose of the paper is to underline the importance of the learning and development through which accountants develop competence, and to identify the role of the Romanian professional organisations in this process.

Keywords

• accountants
• professional development
• training
• learning
• competence
• knowledge
• skills