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ACCAP5知识点:能力框架是什么?

来源 :中华考试网 2016-11-16

  Competency frameworks are used as a benchmark for professional bodies to ensure that their members possess relevant and up-to-date skills which allow them to undertake their role competently and effectively. These frameworks are designed on the basis of consultation with a number of stakeholders including trainees, qualified members, tuition providers, employers, and trade and professional associations. This consultation can take the form of surveys, focus groups or critical incident reporting. This consultation process helps to ensure that the competences developed in students and trainee professionals are relevant, practical and up to date.

  The International Federation of Accountants (IFAC), ACCA and other global professional accountancy bodies have developed and used competency frameworks to guide education and training practice. Increasingly, government agencies use competency frameworks (sometimes known as occupational standards) as a basis for consistent and flexible qualification frameworks, where qualifications from different professions are required to include competences relating to these occupational standards to ensure that those qualified are ‘fit for the role’ and can make an immediate and continuing contribution at work.

  IFAC has specified competences and skills required in professional accountants in IES 3, Professional Skills and General Education effective from 1 January 2005.

  IES 3 groups together five broad sets of skills professional accountants require. Within these main groupings, the particular skills to be acquired are specified as follows:

  1 智力技能 (Intellectual skills)

  Ability to locate, obtain, organise and understand information from human, print and electronic sources

  Capacity for inquiry, research, logical and analytical thinking, powers of reasoning and critical analysis

  Ability to identify and solve unstructured problems which may be in unfamiliar settings

  2 技术和实用技能 (Technical and functional skills)

  Numeracy (mathematical and statistical applications) and IT proficiency

  Decision modelling and risk analysis

  Measurement

  Reporting

  Compliance with legislative and regulatory requirements

  3 个人能力 (Personal skills)

  Self-management

  Initiative influence and self learning

  Ability to select and prioritise within restricted resources and tight deadlines

  Ability to anticipate and adapt to change

  Consider implications of professional value, ethics and attitudes to decision making

  Professional skepticism

  4 人际关系和沟通能力 (Interpersonal and communication skills)

  Work with others in a consultative process to withstand and resolve conflict

  Work in teams

  Interact with culturally and intellectually diverse people

  Negotiate acceptable solutions and agreements in professional situations

  Work effectively in a cross - cultural setting

  Present, discuss, report and defend views effectively through formal, informal, written and spoken communication

  Listen and read effectively, including sensitivity to cultural and language differences

  5组织和经营管理技能 (Organisational and business management skills)

  Strategic planning, project management, of people and resources and decision making

  The ability to organise and delegate tasks, to motivate and to develop people

  Leadership

  Professional judgment and discernment

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