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The purpose of this paper is to examine competence management practices in Brazilian industries using ISO 10015 as a framework of analysis, which establishes guidelines for competence management and people development.

A survey was conducted with 22 high-qualified human resources management (HRM) professionals (81.8% of participants hold a PhD) with extensive experience in the Brazilian industrial sector (an average of 20.4 years). The experts assessed 13 practices (P) elaborated based on the ISO 10015:2020, considering two categories: large industries (LI) and small and medium-sized industries (SMI). Data analysis was performed using Hierarchical Cluster Analysis, frequency analysis, Fuzzy TOPSIS and sensitivity analysis.

The practice “individual competences are correctly defined by organizations at all hierarchical levels” was deemed the best practice for LIs, while the practice “clear definition of activities and their specificities when structuring competence management and people development programs” was considered the best practice for SMIs. The practice “organizations map employees' future competence and development needs on a regular basis” received the lowest rating for both LIs and SMIs. When compared to LIs, SMIs have more severe deficiencies in applying competence management practices. The study's findings can be of great value in assisting managers in implementing structured competence management systems and people development initiatives.

The findings of this study can be used by managers of businesses of all sizes and economic sectors to analyze their critical points in order to identify opportunities to improve their competence management systems and people development programs.

This study fills a knowledge gap by analyzing the adoption of competence management practices in Brazil, answering the call for HRM research in developing countries. By using ISO 10015 as a framework of analysis, this study also addresses the literature gap regarding this important and relatively new management tool.

The purpose of this paper is to give concrete ideas to the development of MPA programmes in the light of the changing public sector. Following the introduction of ideas and practices from New Public Management, public managers face new requirements. The paper aims to deal with some of them and argues that in order to be a competent manager in the public sector today, one needs to be able to self‐develop four types of competence‐in‐practice: methodological competencies; theoretical competencies; meta‐theoretical competencies; and contextual competencies.

The approach in the paper is explorative and normative. The paper explores the changes and challenges in the public sector based on the aforementioned four types of competence‐in‐practice. Following that the paper presents a normative model for curriculum design and exemplify the development and possible processes of learning‐centered MPA programmes.

The paper finds that learning‐centred MPA programmes are fruitful for the development of said the types of competence‐in‐practice.

With its particular focus on public sector management education this article may be relevant to curriculum developers, academics and practitioners interested in education and employability of public managers.

The paper shows that building on theories about learning, competencies, and curriculum development suggests a processual model for curriculum development that can inspire faculty members to develop learning‐centred MPA programmes where focus is learning and competence development.

The purpose of this study is to demonstrate that Strategic Enterprise Management (SEM) and Business Intelligence (BI) have the potential to integrate management decisions vertically through an organization’s hierarchy. This study also aims to present a design theory framework and build a model dimension using eight principles serving as mid-range theories.

This study uses a design science perspective to posit how organizations can successfully implement SEMBI (a union of SEM and BI). This study then completes the design theory by building the method dimension using two principles. Finally, the study presents testable hypotheses for the theory and an evaluation using stakeholder attitudes and judgments as proxies for objective measures.

In the search for a prescription for SEMBI success, this study finds that the notion of the Capability Maturity Model (CMM) is a good artifact with which to organize the principles the authors are seeking. CMM has since been adapted to suit different contexts by incorporating relevant principles from those domains. Hereafter, this study refers to SEMBI–CMM as the adapted solution for SEMBI's success.

This study coins and uses the term SEMBI to represent the union of SEM and BI. This term retains its distinct identities and principles and forms a holistic and integrated view of SEM and BI implementation strategies. In an effort to advance this line of research, this study employs a design science perspective to address the question of how an organization can successfully implement SEMBI.

In order to ensure that registered accountants and auditors (RAAs) discharge their functions in the public interest, the RAA profession, through its governing bodies, should establish, maintain and ensure compliance with among other things an identified set of educational requirements. The research objective is twofold: Firstly, to provide a normative description of pre‐qualification professional education and, secondly, to evaluate the extent to which the current pre‐qualification education process applicable to RAAs in South Africa is normatively justifiable. A study of the literature on general professional education and on education in the field of accountancy facilitated the achievement of the first objective, while the second objective was addressed by means of a comparative analysis of the basic prequalification educational requirements applicable to prospective RAAs and the normative description of professional education presented. The current educational process permits latitude for factors and practices that are not wholly justifiable within a normative definition of professional education. The lack of normative justification for several aspects of the system will impede the achievement of sound educational objectives.

This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.

This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.

The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.

This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.

The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.

In a fast evolving labour market, higher education graduates need to develop employability competences. Key in becoming employable is the ability to reflect on learning experiences, both within a curriculum as well as extra-curricular and work placements. This paper wants to conceptualise how an online learning platform might entail a reflective practice that systematically supports students in reflecting on their learning experiences.

When studying online learning platforms for developing students' employability competences, it became clear that the effectiveness of the platform depends on how the platform guides students' reflective practice. In turn, the authors studied which features (tools, services and resources) of the online learning platform are guiding the reflective practice.

This resulted in the introduction of an online learning platform, containing a comprehensive set of online learning tools and services, which supports students' reflective practice and, in turn, their employability competences. The online platform facilitates both feedback from curricular and work-related learning experiences and can be used as a start by students for showcasing their employability competences. The reflective practice consists of a recurrent, systematic process of reflection, containing various phases: become aware, analyse current state, draft and plan a solution, take action and, finally, reflect in and on action.

Future research revolves around studying the features of online learning platforms and their role in fostering students' reflection and employability competences.

The conceptual model provides concrete indicators on how to implement online learning platforms for supporting students' reflection and employability competences.

This is the first article that analyses an online learning platform that guides students' reflective practice and fosters their employability competences. The authors provide concrete suggestions on how to model the online platform, building further on reflective practice theory.

This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices.

A questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression analysis with the aid of Statistical Package for Social Sciences software version 21.

The findings revealed that while there is a positive and significant association between accountant’s competences and integrated reporting practices, the association between organisational culture and integrated reporting practices is insignificant. In the additional analysis, this study finds that accountant’s competences are significantly associated with all the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture is not significantly associated with any of the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013.

To the academia, this study expands on the understanding of what matters for improvement in integrated reporting practices in an emerging economy such as Uganda whose history is characterised by civil wars and political unrest. Those in practice may use this study results to promote better reporting practices through the attraction of professional accountants with the necessary proficiencies in corporate reporting practices. The policymakers may also opt to mandate integrated reporting among manufacturing firms.

This study provides a first-time and in-depth understanding of the association between the accountant’s competences, organisational culture and integrated reporting practices using evidence from a developing African Country – Uganda.

Adolescents are at a stage in their life course in which they increasingly become choosers, buyers and preparers of food. Hence, they develop and employ required competences. Current food-related competences of adolescents are shaped in an environment with an abundance of convenience foods. Simultaneously food education has been limited in many western countries. The purpose of this paper is to scrutinize how young practitioners engage with the notion of convenience in a context with a strong presence of convenience foods.

Empirical data for this paper have been collected in a Dutch high school context following a participatory approach in focus group discussions. Data have been gathered from different food-related exercises within a classroom context.

The findings indicate that adolescents’ food competences and meanings are heavily shaped by the abundant presence of convenience foods. Adolescents perceive a nuanced picture of a skilful consumer that incorporates convenience foods in ways that minimize time efforts, preserves some preparatory tasks for fun cooking and has knowledge about health effects of fatty and salty foods.

The investigation takes a novel look on convenience food consumption from a practice perspective scrutinizing competences through the lens of adolescent practitioners. The authors make a plea for tapping into the potential of research on children and adolescents as novice performers of practices to understand how practices are shaped and changed and how practices recruit new practitioners.

This study aims to explore the serial mediation effect of perceived internal employability and affective commitment in the relationship between the organisational practices of competences development and turnover intentions.

The methodology was quantitative and is based on a survey with a sample of 313 participants, all of whom were employed in several organisations located in Portugal.

A significant and negative effect of organisational practices of competences development, perceived internal employability and affective commitment on turnover intentions was verified. A total serial mediation effect was also found from perceived internal employability and affective commitment in the relationship between organisational practices of competences development (i.e., training, individualised support and functional rotation) and turnover intentions.

These practices should be developed by leaders of organisations in order that employees feel that the organisation is investing in their development, which can lead to an increase in their emotional attachment towards the organisation and consequently increase their desire to stay in the organisation.

This study makes two important contributions. First, it confirms the existence of a significant and negative relationship between perceived internal employability and turnover intentions. Second, it proves the existence of a total serial mediation effect of perceived internal employability and affective commitment in the relationship between organisational practices of competences development and turnover intentions.

The purpose of this paper is to discuss the problems of applying competence standards to professional-level work, noting limitations in functional approaches and drawing on developments in professions and on a recent Erasmus+ project to propose a more adequate alternative.

An approach to describing competence based on previously reported developments in some self-governing, principally British professions was used to inform an Erasmus+ project that created competence standards for five higher-level occupations in different European countries.

The original developments in professions and further work through the project both endorse a model of competence that is based on standards of practice, applies holistically to professional or occupational fields rather than focusing on work roles and functions, respects contextual factors in defining competent action, and necessitates situational interpretation and judgement.

Descriptions of professional competence need to avoid being overly constrained by assumptions about the roles that practitioners might perform or the context in which practice takes place. They need to reflect the ethos and ethics of the field as well as more transversal aspects of professionalism. Descriptions of this type are likely to reflect factors that are also valued in higher education.

The model of competence that is proposed appears to have a good level of validity for high-level professional work, and provides an approach to describing practice that is not limited to particular national contexts.