The effect of the continuous professional education of the CPAs Society on the behavior and performance of the CPAs

In today's developing world where everything is changing, different organizations and institutions must use a suitable mechanism to be able to promote the level of the knowledge and performance of their employees and to go as fast as these developments. So, organizations have paid attention to the in-service education of their employees to be able to increase their knowledge and performance according to the developments. So in this research, the effect of the continuous professional education on the professional performance of the CPAs as the members of the CPAs Society of Iran is examined. For this purpose, data are collected by questionnaires distributed among the members of the CPAs Society and the resulting data were analyzed by SPSS software. The results of the analysis show that in-service professional education increases the accounting and audit knowledge of the CPAs and improves their performance. The results also show that CPAs have a positive view about the continuous professional education and the effect of nonprofessional education on the improvement of the performance was also confirmed.

Keywords:

Professional Education , Nonprofessional Education , CPA , Professional Behavior , Professional Performance