ACCA Applied Knowledge · Business and Technology · Personal effectiveness
An accountant records her learning activities, reflects on what she gained from each, and identifies gaps to address in the next year. Which concept does this process best describe?
This describes continuing professional development planning. The accountant records learning, reflects on outcomes and identifies gaps to fill, which is how professionals keep their knowledge and skills current. The other options concern job design, goal setting or auditor tenure rather than individual development.
- AContinuing professional development (CPD) planningCorrect
- BStatutory audit rotation
- CJob enrichment
- DManagement by objectives
Explanation
Recording learning, reflecting on it and planning future development is the core of CPD, which professional bodies expect members to maintain to keep their competence current. Job enrichment redesigns jobs, management by objectives sets targets with managers, and audit rotation concerns auditor tenure.
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