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Intellectual Capital in Accounting and Auditing: Assessing the Alignment of Continuous Professional Development Programs with Emerging Skills

รศ.ดร. กัญญารัตน์ สานโอฬาร | --ไม่มี--

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Intellectual Capital in Accounting and Auditing: Assessing the Alignment of Continuous Professional Development Programs with Emerging Skills

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Collection	RMUTK Research Repository (RMUTK IR) วารสารวิชาการ — e-Journal Articles
ID RMUTK Digital	RMUTK000140
Title	Intellectual Capital in Accounting and Auditing: Assessing the Alignment of Continuous Professional Development Programs with Emerging Skills
Alternative title	Intellectual Capital in Accounting and Auditing: Assessing the Alignment of Continuous Professional Development Programs with Emerging Skills
Authors	อ.ดร.กิ่งกมล สิงห์สมบูรณ์ รศ.ดร. กัญญารัตน์ สานโอฬาร (จุฬาลงกรณ์มหาวิทยาลัย) ผู้แต่งหลัก
Faculty	คณะบริหารธุรกิจ
Journal Title	Journal of Infrastructure, Policy and Development
ISSN	2572-7931
Volume / Issue / Pages	Vol.8 \| No.5 \| pp.1-26
Published	2024-05-14
Year	2567
Level	ระดับนานาชาติ (อื่นๆ)
DOI	10.24294/jipd.v8i5.3927
Abstract	--ไม่มี--
Abstract (EN)	This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.
Keywords (TH)	--ไม่มี--
Keywords (EN)	Intellectual capital Accounting Auditing Skills Continuous professional development CPD
Access Level	Open Access (เปิดสาธารณะ)

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https://systems.enpress-publisher.com/index.php/jipd/article/view/3927

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