Разбиране и прилагане на компетентностния подход в обучението по финансов контрол
Understanding and Implementation of the Competency-Based Approach to Financial Controls Education

Summary/Abstract: The Competency-based Approach lies in the heart of modern and quality tertiary (higher) education and its consistent implementation is a guarantee for effective learning process. The study aims to provide a framework of the model of this approach and its potential to improve education in financial controls. The aim is achieved through a review of scientific literature, practical experience and observations of the author in her capacity of a teacher. A competency-based model is presented and its constituent elements such as structure, level and degree of development are described. Specific recommendations to its implementation into the learning/teaching process and the assessment of students’ competences have been given. The implementation of this model will contribute to the formation of competent accounting and auditing professionals.

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