Accountantscompetencies: an empirical study in Brazil / Competências do contador: um estudo empírico

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

Identifying accountantscompetencies and skills may contribute for professional growth and development. The major purpose of the present study is to evaluate the possibility of utilizing, defining and creating a construct to explain the relationship between the competencies identified in field research and a possible underlying competencies and skills structure: the generic competencies and skills model for that specific professional. Theoretical background for competencies is based on McClelland (1973, 1998), Boyatzis (1982) and Spencer &Spencer (1993). Professionally, references are Hardern (1995) and Sakagami, Yoshimi and Okano (1999). Studies that focus accountants have not identified psychology models or the search for a generic model, as this study proposes to do. The present research was carried out based on the study of 18 competencies collected from 24 articles on accountantsbehavioral studies, which were then submitted to the assessment of 159 certified public accountants in Brazil. Data collecting tool showed a 0.834 Cronbachs alpha. Construct formation took place through factorial analysis that resulted in 4 factors: specific competency, behavioral and administrative competencies, communication and the ability to manage information. Research validation followed the steps as in Cone &Foster (1997). Research result was a generic model to explain competencies. Study limitations are associated to sampling itself, and to the lack of validation through longitudinal studies. Future research will be able to count on model validation from other samples as well as the application of the model in corporations.

ASSUNTO(S)

competências do contador perfil do contador e modelo genérico competencies accountants´ skills model

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