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- W4320157557 abstract "Evaluating the competency of international accounting talent not only helps to accurately understand the advantages and disadvantages of international accounting talent, but also helps universities to improve the training model of international accounting talent, and to continuously improve the training of international accounting talent. In this paper, by means of literature research and expert interview, a list of evaluation indicators for the competency of international accounting talent is established. Then, questionnaire survey and factor analysis methods are used to screen, refine and classify the indicators, forming the competency evaluation indicator system of international accounting talent. The indicator system includes 3 first-level indicators and 20 second-level indicators. The indicator system comprehensively reflects the knowledge competency, skill competency and quality competency of international accounting talent, which has completeness, reliability and operability. Combining Delphi method and entropy weight method, the combination weights of evaluation indicators are determined. This ensures the justice of weighting of evaluation indicators and realizes the internal unity of subjective and objective. Based on the combination weighting method and extension matter element method, the CW-EME model for competency evaluation of international accounting talent is established. This model can not only formally describe the status of each indicator of the competency of international accounting talent, but also accurately evaluates the competency of international accounting talent. The CW-EME model is applied to the competency evaluation of international accounting talent. The research shows that this model is scientific and effective, and provides a new idea and a new way for the competency evaluation of international accounting talent." @default.
- W4320157557 created "2023-02-13" @default.
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- W4320157557 date "2022-01-01" @default.
- W4320157557 modified "2023-10-17" @default.
- W4320157557 title "The Establishment of CW-EME Model for Competency Evaluation of International Accounting Talent" @default.
- W4320157557 doi "https://doi.org/10.1109/icekim55072.2022.00118" @default.
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