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This session covers the following content from the ACCA Study Guide.
Session 21 Guidance
Note that training and development contain a wide range of examinable topics and can be linked with
appraisal and performance management.
Understand the overall purpose and importance of training as well as the difference in approach
between training and development (s.1).
Recognise the different schools of thought regarding how people learn. Make sure that you know the
difference between behaviourist psychology and the cognitive approach and study the learning styles
according to Honey and Mumford, and Kolb (s.2).
(continued on next page)
F1 Accountant in Business Becker Professional Education | ACCA Study System
PLAYERS
Management
Employee
Training Manager
METHODS
On-the-Job Training
Demonstration, Instruction
and Coaching
Internal Courses
External Courses
College-Based Courses
Others
Training and Development
Evaluation
Session 21 Guidance
Know the roles of the key players (s.3)
Understand various training methods, which can be divided into off-the-job education/training
and on-the-job training (s.4), as well as training needs analysis, which represents a systematic
approach to training (s.5).
1.2 Concepts
1.2.1 Training
1.2.2 Development
1.3 Importance
A strategic and coherent approach to training and development of employees to ensure a continuing
contribution to securing a competitive advantage
Involves all levels of management and employees
Development of Part of
human resources management
strategy
Commitment to
values and goals
1.4 Approach
< Organisations often incorporate training and development in
their strategic plan.
< Identify the skills, knowledge, competences and attitudes
required for the organisation to achieve its objectives.
< Identify the training and development activities required to
ensure that the skills, knowledge, competences and attitudes
are available for the benefit of the organisation.
< Execute actions necessary to achieve relevant training and
development.
1.5 Benefits
1.5.1 To the Organisation
Ensures that the organisation is able to compete effectively in
its marketplace.
Allows the organisation to be open and adaptive (e.g. change
management).
Indoctrination of corporate culture and motivation for
organisational goals.
Maintains skills required to meet strategic, tactical and
operational objectives.
Provides a resource of appropriate expertise.
Allows for succession planning.
Provides employee multi-skill flexibility.
Enhances existing skills.
Greater cost effectiveness (e.g. less supervision, less waste).
Higher productivity.
Lower absenteeism (e.g. because of accidents or boredom).
Lower staff turnover.
Enhances reputation in the local community and with potential
recruits.
Enhances reputation with alumni (e.g. staff who leave may
refer business).
Solution
1.
2.
3.
4.
5.
2 Learning Process
2.4.1 Theorists
< Wish to fully understand basic principles.
< Are analytical.
< Are intellectual.
< Are averse to practical, hands-on type training.
< Prefer programmed, structured, theoretical training given by
like-minded individuals.
2.4.2 Reflectors
< Are observers.
< Are thoughtful before taking action.
< Need to be self-paced.
< Cannot be rushed or ill-informed.
< Will produce well-researched and thought-out conclusions.
< Tend to be slow.
< Will ask questions but try to avoid any other form of
participation.
2.4.3 Activists
< Practical and participative.
< Flexible and optimistic.
< Prefer hands-on experience, rather than theory.
< Like the pressure of new situations.
< Rush into situations and then become easily bored.
2.4.4 Pragmatists
< Will only participate if they can see the relevance.
< Quickly learn new skills through on-the-job training.
< Prefer learning outcomes which involve improvement.
< May easily disregard undeveloped learning opportunities.
2.5 Kolb
< Developed the experiential learning cycle:*
= Concrete experiencesan action, participation, doing
something;
= Observationperception of processes undertaken in
*Basically, the
carrying out the action;
experiential learning
= Reflectionanalyse and evaluate what was done in the cycle is the concept of
processes, perhaps with a third party; self-learning, learning
= Formation of abstract concepts and generalisations by experience, learning
understand the end result of the action and how the on the job and self-
processes contributed in a positive or negative way to the development.
result; and
= Applying/testingemploying the concepts in new
situations, which will then lead to new concrete experiences.
2.7 Barriers
No corporate employee development strategy.
Ineffective corporate culture.
No individual development programmes.
"Job for life" mentality.
< "Change blindness."
< Limited individual horizon and boundary.
< Lack of individual motivation and positive mental attitude.
< Peer pressure and group mentality.
< Inappropriate training and learning techniques.
< Trainer is not fully prepared.
< Training environment is not conducive to learning.
3 Players
3.1 Management
< Senior management acts as facilitators.
< Incorporate development of employees in corporate strategy.
< General management establishes and fosters a learning and
development culture.
< Managers and supervisors may:
= determine training needs of their departments and teams;
= identify their subordinates' competence gaps;
= design personal development programmes with individuals;
= assist with programme selection and design;
= identify opportunities for on-the-job learning and
development;
= disseminate relevant information to employees;
= motivate and encourage subordinates to undertake training;
= evaluate the "front-line" effect of training and development;
and
= appraise and counsel individual employees.*
3.2 Employee
< Modern training and development thought, together with
cultural change, place greater emphasis on the responsibility
of the individual to identify their own training and development
requirements.
< De-layering, especially within middle management, has
resulted in fewer opportunities for vertical development.
< A "job for life" is no longer feasible in the majority of
organisations.
< Employees who require work for life must be prepared to learn
new skills to ensure continued job opportunities.
< Multi-skilling is now considered essential for personal job
progression.
< The pace and the impact of technological change require that
employees continually reassess their skills and development
requirements.
3.3.3 Researching
= Criticallyevaluating and developing the training strategy.
= Advising the board on training and development matters.
= Identifying new and future skills required by the
organisation.
= Keeping up to date with training developments and
technology.
4 Methods
4.1 On-the-Job Training (Practical)
< Training given in the normal work situation in the attitude/
knowledge/skill behaviour pattern appropriate to a task or job.
It encompasses:
= Inductionwhen a new employee joins a department
and is given a brief overview of the department, rules and
regulations, the organisation and their role. The induction
process is continued by utilising one or more of the methods
noted below.
= Work experiencean employee is seconded to another
department or organisation to obtain detailed knowledge
and experience of the work carried out. Such experience
can then be used in the employee's original position.
= Job rotationan employee is given several jobs in
quick succession to gain a broad understanding of an
organisation.
= Demonstration/instructionemployee is shown how to
carry out a simple task.
= Coachingworking with an employee to prepare for a job
which involves several tasks over a period.
2.
3.
4.
5.
4.6 Others
< Distance learningself-study of materialbooks, videos,
CDs, TV broadcastswith progress examinations and,
perhaps, college-based modules or revision course.
< Computer-based traininginteractive CD, discussion
forums on the Internet, webcasts, videos, etc.
5.1 Stages
< Basically:
= where are we nowcurrent results, knowledge and skills;
= where do we want to bedesired results, knowledge and
skills; and
= how do we get thereaction required.
< Specifically:
= fully understand the organisation and its business strategy;
= understand the job through the job description and
personnel specification;
= identify changes required in the job or the job holder's
performance;
= determine the essential skills, knowledge and attitudes
required;
= access the current level of skills, knowledge and attitude
("ska");
= identify the deficient areas (e.g. the "ska" gap); and
= develop an appropriate action plan to address the situation.
5.2 Techniques
< Desktop reviews of job analysis reports and procedure
manuals.
< Formal or informal interviews of individuals or groups.
< Observation at the organisational, departmental and operative
levels.
< Questionnaires.
< Diaries and log sheets (may take time to complete and may be
inaccurate).
< Appraisal and performance reviews.
< Review of critical incident reports, accident records,
breakdown records (such incidents are often caused by poor
training or lack of training).
< Employee training and attitude surveys (e.g. ask employees
what training they require).
5.3.3 No Need
< Examples where training and development may not be
appropriate include:
= poor recruitment (e.g. the wrong people are being
employed);
= inappropriate equipment (e.g. incorrect tools, old and worn
out);
= poor job design (e.g. incorrect analysis of job and
requirements);
= personal problems (e.g. poor health that is not work
related);
= personality conflicts (training may not solve this problem);
and
= lack of motivation (counselling will be required to identify
why).
Session 21 Quiz
Estimated time: 25 minutes