My second artefact is theoretical research in one of the areas of experiential learning – Prior Learning Assessment and Recognition (PLAR). In this assignment I outlined the current PLAR approaches and their application in the Canadian Chartered Professional Accounting designation (CPA). It appears that PLAR is especially relevant for professional designations, provided the number of internationally-educated professionals immigrating to Canada. In this context, the recognition of prior learning experience becomes increasingly important. As I work in professional education, PLAR and experiential learning issues are especially relevant for my area, so this assignment let me demonstrate my previously acquired skills, and also showed the new directions of professional development (5.1). I believe that the research questions I raised address important issues in the Canadian CPA designation.

The analysis assesses the present PLAR situation and summarises the institutional issues related to the development of prior learning recognition concepts. The theoretical part was predominantly based on the review of the Canadian research articles. In the critique section, I looked deeper into the Experiential Learning Theory controversies, and identified 15 most prominent (in my opinion) ELT criticism sources, to provide a summary of my theoretical findings (4.1). I also noticed a number of terminological differences and inconsistencies, and suggested solutions to address the variability of PLAR/PLA/APEL/RPL definitions and abbreviations.

In the practical part of this assignment I was describing the Canadian CPA PLAR policies, which let me determine some procedural directions for future development. I also outlined the functional issues, both existing and potential, that impair a wider application of prior experience recognition for CPA Canada (4.2, 5.5), which led to outlining some critical arguments in the PLAR field.

Several years ago, I was part of the CPA Alberta accreditation team who would assess applicants’ transcripts and grant exemptions for their previous coursework. Although I am quite familiar with CPA Canada policies and procedures in terms of prior learning and experience recognition, the theoretical part of the research let me look at them from a different angle and structurize my perspectives. In the CPA world, two major PLAR directions can be identified: the educational component and the work experience. A transcript assessment grants exemptions only in the academic program. The assessment of the previous experience (based on the CPA Competency Map) is only conducted when a student does not have a recognized degree and chooses the Mature Student path. If this evaluation is successful, the 120-credit degree requirement gets waived, but the student still must complete all of the academic courses.

Before working on this research, I differentiated between the two applications, the way CPA does. I can now see these two approaches as part of one problem which, I believe, has to be addressed as a whole. Now, seeing all of the nuances, I can critically assess the procedure and question some of the CPA approaches (5.8).

Within the frames of this assignment, I was not supposed to provide a very detailed description of all of the issues that I could see, based on the theoretical research conducted in the first part. Limited by a certain number of pages, I felt like I just touched the surface of the problem. However, this let me to critically evaluate the policies and see what directions the prior learning assessment and recognition should be taking in the CPA world (5.2, 5.7).

Having studied numerous theoretical sources for this research, I disagree with some of the Canadian PLAR researchers who believe that highly educated immigrant professionals typically experience “deskilling and devaluation of their prior learning and work experience after immigrating to Canada” (Guo, 2013). In fact, I am very critical of this statement, and, being an internationally-educated professional myself, I am convinced that this comment is extremely provocative. Currently, CPA Canada assess international overseas accounting experience based on portfolios and resumes. The experience standards are very high, and internationally-educated professionals might not get the same advanced standing in the CPA programs compared to domestic applicants.

I admit that this approach has imperfections that need to be addressed; however, the paradox of self-assessment, described by Kruger & Dunning, should also be considered.  It is a cognitive distortion which makes people reach erroneous conclusions and make unfortunate choices. Resultatively, the person is incapable of knowing that they are incompetent. Although I had been familiar with the Kruger-Dunning effect before, I had to research more into it to develop my arguments against Guo's statement (4.3, 5.4). 

As result of this criticism, I was able to summarise some of the practical examples I encountered during my work in student accreditation that prove the Kruger-Dunning issue in accounting, specifically when it comes to the international specialists. This led me to form the conclusions about the PLAR-related issues we have been encountering in the CPA world. On a side note, working on another assignment in this course, I encountered one of the best citations that I keep referring to ever since: “speech does not merely serve as the expression of developed thought. Thought is not expressed but completed in the word” (Vygotsky, 1934). Researching into PLAR critical materials and suggesting counter arguments stimulated me to construct the meanings and formulate additional connotations (5.6). This resulted in better understanding of the PLAR context, being able to see the possible patterns of PLAR applications and their future development in the practical CPA approaches (5.8). 

The importance of PLAR cannot be overestimated, but having to work on this research convinced me that it must also consider cultural, economical and legal differences which would not let some international experiences be applied. This is especially critical for Canada, provided the extended number of internationally-educated specialists here. And, even though I am one of those myself, this assignment demonstrated the importance being objective in evaluating previous experience and education (5.6, 5.9).

This research was closely related to my experiences, both personal and professional.

Writing about the Kruger-Dunning effect also let me reconsider my own experience from this perspective. I started reflecting on my professional competencies much more critical after the MDDE 612 course, as I want to avoid having misconceptions and cognitive distortions about my own expertise. 

As an internationally-educated professional, I had my credentials assessed by the International Qualifications Assessment Service (IQAS) when I was a newcomer to Canada. Later, I started my job at the CPA Western School of Business, and I encountered the complexity of accreditation issues from the assessment side. Working on this assignment aligned those convolutions and let me look at them from the structural perspective.

Even though at this point in my career I am not part of the team evaluating the previous education and experience, being in the admission services, I work in direct contact with Transcript Assessments, since student’s program application that I look at is based on the results of their transcript evaluation. The comments I forward to the Transcript Assessments is always based on the matters I encounter. Conducting thorough theoretical research in the area of prior learning and experience recognition provided me with a broader perspective and the ability to look at the requirements strategically, so I was able to provide more constructive and substantial feedback to my peers (4.7, 4.8). My company continues to enhance our policies and procedures, and the involvement of other departments is always welcomed. During the brainstorming sessions we conduct for the LEAN/Kaizen projects (aimed at continuous improvements and waste reduction) I was able to suggest some solutions to eliminate PLAR transcript assessment steps that were unnecessary and just extended the processing times, which in the end improved the overall customer experience. 

Guo, S. (2013). Citizenship, immigration and lifelong learning: toward recognitive justice. In Nesbit, T., Brigham, S., Taber, N., & Gibb, T. (Eds.). Building on Critical Traditions: Adult Education and Learning in Canada. Toronto, ON: Thompson Educational Publishing, 319-329.

Kruger, J., & Dunning, D. (1999). Unskilled and unaware of it: how difficulties in recognizing one’s own incompetence lead to inflated self-assessments. Journal of Personality and Social Psychology, 77(6), 1121-1134. Retrieved from https://pdfs.semanticscholar.org/e320/9ca64cbed9a441e55568797cbd3683cf7f8c.pdf

Vygotsky, L.S. (1934). Thinking and speech. Retrieved from https://www.marxists.org/archive/vygotsky/works/words/ch07.htm