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Doctoral Thesis
DOI
10.11606/T.12.2006.tde-03042007-100732
Document
Author
Full name
Ricardo Lopes Cardoso
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2006
Supervisor
Committee
Riccio, Edson Luiz (President)
Albuquerque, Lindolfo Galvao de
Antunes, Maria Thereza Pompa
Benedicto, Gideon Carvalho de
Carvalho, Luiz Nelson Guedes de
Title in Portuguese
Competências do contador: um estudo empírico
Keywords in Portuguese
Competências do contador
Perfil do contador e modelo genérico
Abstract in Portuguese
A identificação das competências do contador pode contribuir para o desenvolvimento da profissão. O objetivo principal desse estudo é verificar a existência de uma estrutura de interdependência subjacente às competências do contador, explicando-as melhor. A fundamentação teórica sobre competências está relacionada ao estudo McClelland (1973,1998), Boyatzis (1982) e Spencer e Spencer (1993). No campo profissional as referências são Hardern (1995) e Sakagami, Yoshimi e Okano (1999). Os estudos relacionados as competências do contador não estão baseados em fundamentos da psicologia ou estruturas genéricas de competências, o que é o objetivo desse trabalho. Está pesquisa está baseada no estudo de 18 competências coletadas em 24 artigos sobre as habilidades do contador que foram submetidos a 159 contadores no Brasil. O instrumento de coleta dos dados apresentou um alfa de cronbach de 0,834. A partir da análise fatorial foram formados 4 fatores: competências específicas, competências de conduta e administração, competências de gerenciamento da informação e competências de comunicação. A validação dos dados de pesquisas seguiu os passos descritos por Cone e Foster (1997). O resultado apresentou uma estrutura genérica de competências. As principais limitações desse estudo estão relacionadas as características da amostra e a falta da validação com uso de estudos comparativos e longitudinais. Os pontos para futuras pesquisas são destacar a validação dos resultados em outras amostras de contadores e a aplicação da estrutura genérica em outras corporações.
Title in English
Accountants' competencies: an empirical study in Brazil
Keywords in English
Accountants´ skills model
Competencies
Abstract in English
Identifying accountants' competencies 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 accountants' behavioral studies, which were then submitted to the assessment of 159 certified public accountants in Brazil. Data collecting tool showed a 0.834 Cronbach's 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.
 
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Publishing Date
2007-04-12
 
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