Abstract
Measuring of competencies is a prominent topic in educational research. For this purpose, theoretically founded and empirically validated competence models are required. Financial accounting is a core element of business education. However, an elaborated competence model does not exist for this domain. Therefore, this paper aims in developing a competence level model for financial accounting. Our model is based on the didactics of accounting and the research in business education. Due to the latter, we distinguish between an action and a comprehension based competence dimension. The final competence level model comprises three four-level dimensions: Modelling, Gathering of information, and Processing of information. To empirically test our model, we used a sample of 2,195 industrial clerks and successfully validated our model for action based tasks.
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