Use of online learning for continuing professional education and development by german audit companies

Abstract

This paper presents results of an empirical research project on the status of Online Learning from the Perspective of German Audit Companies (Big4 and Next10). The theoretical basis links elements of knowledge management and professional service firms (cf. Kühnel, 2002; Farkas – Kühnel, 2016). Results are based on interviews performed by the authors and representatives of the firms. Conclusions on the future structure of Continuing Professional Education or Development initiatives may be drawn from the study.