Skip to content

ACCA Applied Knowledge · Business and Technology · Competence frameworks and personal development

Which of the following is the best example of a behavioural competence, as opposed to a technical competence, in an accountant's competence framework?

Working cooperatively with colleagues and communicating clearly with clients is a behavioural competence because it concerns how a person acts. Preparing cash flow statements, knowing accounting standards and using spreadsheets are technical competences relating to knowledge and job skills.

  1. AAbility to prepare a statement of cash flows
  2. BKnowledge of the relevant accounting standards
  3. CAbility to work cooperatively with colleagues and communicate clearly with clientsCorrect
  4. DProficiency in using spreadsheet software

Explanation

Behavioural competences relate to how people act, such as teamwork and communication. Preparing cash flow statements, knowing standards and using spreadsheets are technical knowledge or skills.

Did you get it right without looking?

One question tells you little. A timed set on Competence frameworks and personal development shows your real accuracy, how long you take and where you lose marks.

Practise Competence frameworks and personal developmentFree diagnostic mock

More Competence frameworks and personal development questions