Developing Effective Training System By Using Learning In Action For Small And Medium Sized Accounting Firms In Sichuan Province, China
China's small and medium-sized accounting firms account for more than 90% of the total. This study found that junior accountant training is one of the most challenging tasks facing small and medium-sized accounting firms. Most of them do not have complete training systems due to a lack of effective training methods and the prohibitive cost of hiring professional trainers. Thus, the aim of this study was to discover the gap between the real competency of junior accountants and the expectation of their managers, then to narrow the gap and improve the competency of junior accountants. In this study, the researcher used questionnaires to collect data from 98 small and medium-sized accounting firms in Sichuan province, China, and one of them was chosen as it implements a training course. This study identified the knowledge and skills of junior accountants in order to develop a training system, including planning, content, methods, implementation and evaluation.
Index Terms - Accounting Training, Junior Accountant, Learning in Action, Small and Medium Sized Accounting Firm