The accountant's competences from the point of view of professionals working in the city of Vitória de Santo Antão - PE

Abstract

Objective: The present research aimed to identify which competences are desirable to the accountant from the perspective of the accounting professionals who work in the offices of the city of Vitória de Santo Antão, in Pernambuco.
 Methodology: A descriptive field survey research was carried out, with a quantitative approach and the use of a specific questionnaire, applied to a sample of 26 accounting firms. The study considered the classification of competencies of the standard established by the IFAC International Federation of Accountants (2012), categorized as: intellectual; technical and functional; personal; interpersonal and communication; and organizational and business management, as well as the use of the set of competencies defined by the studies of Cardoso (2006), Callado and Amorim (2017). The research data were collected in person and by email, being treated with the aid of Microsoft Excel software, enabling the construction of tables for analysis.
 Results: The competences of the accountant indicated by the professionals of the area working in the offices located in the city of Vitória de Santo Antão, in Pernambuco, were consistent with those provided by IFAC (HEI 3), highlighting them with the highest level of importance, among the five categories classified in that standard: ability to identify problems, acting in accordance with the legislation, acting with ethics and integrity, working in a team, knowing how to manage and organize time well. One notices a trend towards the new role of the accountant, who is no longer seen as a mere "bean counter" but as a "business partner".
 Study Contributions: Identifying and understanding which are the competencies required of the accounting professional can assist in the growth and development of the same in organizations, since even though there are several investigations on this subject, it is consensual the understanding that the competence of the accountant is a construct in formation, thus not consolidated. Another contribution is to present to the accounting science courses in the region what the market expects from students, so that they can organise a political pedagogic project. By recognising which competences are considered relevant from the perspectives of the professionals themselves, discussions are enabled that seek to find suggestions for improvements to their education, and also about their social role, considering changes in the political, economic and technological spheres.

A Cognitive Systems Engineering Approach Using Unsupervised Fuzzy C-Means Technique, Exploratory Factor Analysis and Network Analysis—A Preliminary Statistical Investigation of the Bean Counter Profiling Scale Robustness

“…The 68 self-reported items of the Bean Counter Profiling Scale (BCPS) were extracted from relevant existent qualitative literature [29][30][31][32][33][34][35][36][37][38][39][40][41][42][43][44][45], based on the methodology described by [12]. As the purpose of this preliminary investigation is not describing in detail the methodology used in the BCPS items development, we will further focus on the statistical properties of the scale.…”

Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik

“…Belum banyak studi yang membahas accountant's key competencies dari perspektif mahasiswa, terlebih pada PTPV menggunakan dimensi kompetensi dari IFAC. Penelitian sebelumnya oleh (dos Santos et al, 2021) menggunakan perspektif 5 dimensi kompetensi IFAC (intelektual, teknis dan fungsional, organisasi dan manajemen, interpersonal dan komunikasi, serta personal) akan tetapi objek penelitiannya adalah akuntan profesional, bukan mahasiswa. Penelitian ini mencoba menjawab research gap atas riset sumber daya manusia di bidang akuntansi yang belum banyak dilakukan.…”

“…Walaupun sudah terdapat beberapa penelitian terdahulu terkait dengan kompetensi profesional akuntan dengan objek mahasiswa, akan tetapi penelitian tersebut menggunakan dimensi yang berbeda (bukan dari IFAC) dan jika menggunakan lima dimensi kompetensi menurut IFAC pada umumnya ditujukan kepada akuntan profesional yang sudah bekerja di dunia industri (Carneiro & da Silva Neto, 2015;dos Santos et al, 2021;Holtz et al, 2021;Tudor et al, 2013). Oleh karena itu, penelitian ini mencoba mengisi gap research atas hal tersebut dan diharapkan dapat menjadi acuan bagi pengembangan pendidikan akuntansi khususnya pada institusi vokasi dan juga memberikan implikasi baik secara teoritis maupun praktis.…”