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Dynamics of Knowledge Renewal for Professional Accountancy Under Globalization

Dynamics of Knowledge Renewal for Professional Accountancy Under Globalization

Artie W. Ng, Florence Ho
Copyright: © 2016 |Pages: 16
ISBN13: 9781466696242|ISBN10: 1466696249|EISBN13: 9781466696259
DOI: 10.4018/978-1-4666-9624-2.ch101
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MLA

Ng, Artie W., and Florence Ho. "Dynamics of Knowledge Renewal for Professional Accountancy Under Globalization." Leadership and Personnel Management: Concepts, Methodologies, Tools, and Applications, edited by Information Resources Management Association, IGI Global, 2016, pp. 2223-2238. https://doi.org/10.4018/978-1-4666-9624-2.ch101

APA

Ng, A. W. & Ho, F. (2016). Dynamics of Knowledge Renewal for Professional Accountancy Under Globalization. In I. Management Association (Ed.), Leadership and Personnel Management: Concepts, Methodologies, Tools, and Applications (pp. 2223-2238). IGI Global. https://doi.org/10.4018/978-1-4666-9624-2.ch101

Chicago

Ng, Artie W., and Florence Ho. "Dynamics of Knowledge Renewal for Professional Accountancy Under Globalization." In Leadership and Personnel Management: Concepts, Methodologies, Tools, and Applications, edited by Information Resources Management Association, 2223-2238. Hershey, PA: IGI Global, 2016. https://doi.org/10.4018/978-1-4666-9624-2.ch101

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Abstract

Turmoil in the global financial markets has raised concerns about the role of professional accountants in safeguarding the interests of corporate stakeholders. This chapter aims to articulate the interrelated developments that critically challenge the profession in delivering quality financial reporting and the implications to accounting education. Based on an interdisciplinary literature review, it contains a conceptual framework that exemplifies a model for dynamic human capital development with a trilogy of quality in professional accountancy in light of the changes under the contemporary global financial system that demands knowledge of both local and global relevance. This study suggests the renewed responsibilities and challenges taken up by professional accountants under the current global environment. A framework is developed to illustrate the pertinence of renewal for accounting professional initiated at the institutional level that integrates tertiary education with current practice knowledge, continuing professional development, as well as standards set by the professional accounting bodies.

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