Lifelong Learning for the Accounting Profession: A Comparison of the Views of the Academics and the Practitioners in Hong Kong

會計業的終身學習：比較香港會計學者與執業者所持觀點異同

Theodore T. Y. Chen

《Pan-Pacific Management Review》 16卷1期 (2013/01) Pp. 1-26

摘要

會計學者與從業人員可能在某些問題上意見不一。終身學習對會計專業十分重要。本文的目的是比較會計學者與從業人員對終身學習重要性的意見。如果雙方均支持終身學習，認為會計界不可缺之，則終身學習還應推廣至其他專業，本文乃基於此理念而發。

關鍵字

終身學習 ； 持續專業教育 ； 知識形經濟 ； 通才能力

並列摘要

Accounting academics and practitioners may not agree on certain issues. The importance of lifelong learning for the accounting profession is presented. This paper aims to compare the views of academics and practitioners of accounting towards the importance of lifelong learning in the accounting profession. If both parties are supportive of lifelong learning, then lifelong learning is a must not only in the accounting profession, but can be generalized for all professionals for the reasons brought forth in this paper.

並列關鍵字

lifelong learning ； continuing professional education ； knowledge economy ； generic competencies

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