The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD
The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD As the purpose of a professional qualification should be to ensure quality to employers/customers, appro-priate requirements for professional training should not be too low. On the other...
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Rada Naukowa SKwP
2017-09-01
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Online Access: | http://ztr.skwp.pl/gicid/01.3001.0010.3192 |
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doaj-071712b12b574f1cb324e7ba02c1a9762021-04-02T09:53:53ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2017-09-01201793(149)11313410.5604/01.3001.0010.319201.3001.0010.3192The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPDKaidi KallasteJaan AlverThe recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD As the purpose of a professional qualification should be to ensure quality to employers/customers, appro-priate requirements for professional training should not be too low. On the other hand, too high require-ments for the amount of training would lead to the situation where maintaining the level is expensive and if the labour market does not consider having a professional certificate necessary, recertification will be discarded. The purpose of the research was to identify the factors that influence an accountant’s decision whether to recertify his/her professional qualification or not. The conditions of recertification were ana-lysed and compared to other countries as were the requirements set up for auditors. The results of the survey revealed that in Estonia the decision not to recertify one’s professional qualification was mainly due to not having fulfilled the required number of qualification hours or not having certificates proving one’s participation in qualification training sessions. At the same time, compared to other countries, the requirements in Estonia are very low. So that the increase in the amount of training would not hinder recertification, alternative solutions for Estonia are proposed in the article. http://ztr.skwp.pl/gicid/01.3001.0010.3192accountantaccounting qualificationcontinuing professional developmentrecertification |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Kaidi Kallaste Jaan Alver |
spellingShingle |
Kaidi Kallaste Jaan Alver The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD Zeszyty Teoretyczne Rachunkowości accountant accounting qualification continuing professional development recertification |
author_facet |
Kaidi Kallaste Jaan Alver |
author_sort |
Kaidi Kallaste |
title |
The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD |
title_short |
The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD |
title_full |
The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD |
title_fullStr |
The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD |
title_full_unstemmed |
The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD |
title_sort |
recertification of the professional accounting qualification in estonia: the requirements and quality of cpd |
publisher |
Rada Naukowa SKwP |
series |
Zeszyty Teoretyczne Rachunkowości |
issn |
1641-4381 2391-677X |
publishDate |
2017-09-01 |
description |
The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD
As the purpose of a professional qualification should be to ensure quality to employers/customers, appro-priate requirements for professional training should not be too low. On the other hand, too high require-ments for the amount of training would lead to the situation where maintaining the level is expensive and if the labour market does not consider having a professional certificate necessary, recertification will be discarded. The purpose of the research was to identify the factors that influence an accountant’s decision whether to recertify his/her professional qualification or not. The conditions of recertification were ana-lysed and compared to other countries as were the requirements set up for auditors. The results of the survey revealed that in Estonia the decision not to recertify one’s professional qualification was mainly due to not having fulfilled the required number of qualification hours or not having certificates proving one’s participation in qualification training sessions. At the same time, compared to other countries, the requirements in Estonia are very low. So that the increase in the amount of training would not hinder recertification, alternative solutions for Estonia are proposed in the article.
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topic |
accountant accounting qualification continuing professional development recertification |
url |
http://ztr.skwp.pl/gicid/01.3001.0010.3192 |
work_keys_str_mv |
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