FAR Practice Note - Accountancy: Een leven lang leren (NL)
Het is essentieel dat accountants voortdurend leren. De noodzaak om continu te blijven leren neemt verder toe door de veranderende verwachtingen van maatschappij en stakeholders, snelle technologische evoluties en de toenemende complexiteit van informatiesystemen. Externe toezichthouders spreken echter de zorg uit dat bepaalde factoren het leren van accountants in de weg staan. Om een beter inzicht te krijgen in hoe accountants leren is het belangrijk om de verschillende leerprocessen in het accountantsberoep te onderscheiden. Op basis van recent literatuuronderzoek onderscheiden wij zeven leerprocessen. In deze FAR Practice Note lichten wij per leerproces de belangrijkste bevindingen uit de wetenschappelijke literatuur toe. Op basis hiervan kunnen praktische handvatten worden ontwikkeld om deze leerprocessen te verbeteren.
Authors
Christian Peters is Assistant Professor in Accounting at the Nanyang Business School, Nanyang Technological University (NTU). He received his BSc (Honors, IBA), MSc (Accountancy), MPhil (Business), and PhD (Accounting) from Tilburg University in The Netherlands.
His research interests focus on the judgment and decision making of auditing professionals, where he focuses on how operational and contextual features of the auditing environment affect auditors' judgment performance. As a secondary research interest, Christian is interested in the disclosures on and consequences of corporate tax avoidance. His research has been covered by various news outlets, including The Financial Times.
Christian teaches Assurance and Auditing and won the Excellent Lecturer Award at Tilburg University.
Kathryn Kadous is the Schaefer Chaired Professor of Accounting and the Director and Associate Dean of the Ph.D. Program at Emory University's Goizueta Business School. She earned a PhD from the University of Illinois. Prior to that, she worked as an auditor and controller. Professor Kadous' research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor decision making and on identifying the antecedents of auditor skepticism. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory.
Professor Kadous has served two terms as an editor for The Accounting Review and two terms as an editor for Auditing: A Journal of Practice & Theory. She serves on several editorial boards and has served on various research and publications related committees and tasks forces for the American Accounting Association (AAA) and the Auditing and Accounting, Behavior, and Organizations Sections of the AAA. She is currently Vice-President (Academic) of the Auditing Section of the American Accounting Association.