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ACCA Applied Knowledge · Business and Technology · Learning and training at work

A company has introduced a competence framework for its finance team. Which use of the framework most directly supports identifying individual training needs?

Assessing each employee's performance against the framework's competence standards most directly identifies training needs. The framework defines the expected skills and behaviours, so any shortfall revealed by the comparison shows what training that individual requires.

  1. AUsing it to set the annual dividend
  2. BUsing it to rank departments by size
  3. CAssessing each employee's performance against the stated competence standards to reveal shortfallsCorrect
  4. DPublishing it as part of the financial statements

Explanation

A competence framework sets out the standards of knowledge, skills and behaviour expected in a role. Measuring each person against it shows where gaps exist, and those gaps become the training needs. The other options have no link to assessing individual development.

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