Construction and Application of a Competence Model of Accounting Vocational Education

Jinglei Zhong

Abstract


Accounting vocational education directly bears on the competence of accountants, and affects the development of the accounting industry. In light of the back-ground of vocational education, this paper develops a competence model of ac-counting vocational education in China, applies the established model in an actual case, and puts forward measures to improve the competence of accounting voca-tional education. The research results show that: the evaluation index system of accounting vocational education should highlight importance, incentives and ef-fectiveness; the management and leadership ability is the primary factor of the competence of accounting vocational education; an excellent accounting vocation-al educator must enjoy outstanding management and leadership ability, account-ing ability and accounting skills; the competence of accounting vocational educa-tion should be improved mainly through incentive measures, from the perspective of adjusting the education purpose. The research findings lay the theoretical basis for self-evaluation, self-management and career planning of accounting vocational educators and accountants.

Keywords


accounting vocational education; accounting industry; competence model; man-agement and leadership ability

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International Journal of Emerging Technologies in Learning (iJET) – eISSN: 1863-0383
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