The E-learning Trends for Continuing Professional Development in the Accountancy Profession in Hong Kong
Continuing professional development (CPD) refers to the ongoing learning and development in order to keep abreast of the advances and changes in a profession and perform competently. For accountancy professionals, CPD is needed throughout their careers. To cater for their needs in Hong Kong in terms of flexibility in time and place, the e-learning mode has become popular and is the future trend in CPD. This paper reviews the modes of delivery of CPD programmes for the accountancy profession in Hong Kong. It examines the programmes which have adopted diverse ways to support accountants to maintain and enhance their technical knowledge and professional skills. This article analyses the features of e-learning for the CPD programmes. They offer benefits for the participants such as self-controlled learning, self-assessment of understanding, and social learning with the online community of peers and colleagues. However, the e-learning channels may have limitations in supporting high-level training. Based on the results of this study, the future trends in CPD for the accountancy profession are discussed in relation to the potential of the latest advances in technology-enhanced learning.
KeywordsContinuing Professional Development (CPD) Accountancy profession E-learning
The work described in this paper was partially supported by a grant from the Research Grants Council of the Hong Kong Special Administrative Region, China (UGC/IDS16/15).
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