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4CICA. 2001. The CA Competency Map. Toronto. www. cica. ca.
6IMA. 1999. Counting More, Counting Less : Transformations in the Management Accounting Profession, the 1999 Practice Analysis of Management Accounting. www. imanet, org.
7Institute of Internal Auditors. 2000. Competency Framework for Internal Auditing. Attamonte Springs. Florida. www. theiia.org.
8Hager, P., Gonczi, A. and Oliver, L. 1990. Competency- Based Approaches to Professional Education. In: Bezzina, M. and Butcher, J. (eds). The Changing Face of Professional Education. Australian Association for Research in Education.
9IFAC. 2002. Study 12: Competency Profiles for Management Accounting Practice and Practitioners. New York. www. ifac. org.
10IFAC. 1996. IEG9 : Prequalification Education, Assessment of Professional Competence and Experience Requirements of Professional Accountants. New York. www. ifac. org.
