Variables Type of Variable Operational Definition Basis for Measurement

of Variable

Continuing professional Independent A field of practice and study Cross-sectional

development that is directed to the on-
going learning needs of
professionals. The purpose of
CPE is to help professionals
provide higher quality service
to clients by improving their
knowledge, competence or
performance.
Accountants independent Refers to those who need Cross-sectional
continuous professional
development to stay abreast
of developments and to
improve their skills for career
advancement. (Intellectual,
technical and functional,
personal, interpersonal and
communication and business
management skills).
Activities Intervening Method of obtaining CPD Qualitative
hours (e.g. Conference
Attendance, Conducting
Research, professional liaison
and work-based training,
attendance at formal short
courses, E-learning etc.)
Perceived Value of CPD Dependent A function of one’s positive Qualitative
attitude to one’s profession.
Includes items such as ‘CPD
can enhance my employability
or career aspects’, and ‘CPD is
not just another chore, it has
significant benefits for me’.
Level of satisfaction Dependent Related to the usefulness, Survey
relevance and suitability of
the CPE activities undertaken
in the last 3 years.