Competências comportamentais utilizadas pelo profissional contábil nas organizações empresariais
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Tipo
Dissertação
Data de publicação
2018-02-05
Periódico
Citações (Scopus)
Autores
Silva, Valdério Matias da
Orientador
Cesar, Ana Maria Roux Valentini Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Vasconcelos, Ana Lúcia Fontes S.
Coda, Roberto
Coda, Roberto
Programa
Controladoria e Finanças Empresariais
Resumo
This work aims to identify if the behavioral skills used by accounting professionals in
the organizational environment are in line with the behavioral skills of International
Education Standard 3 (IES3). As a theoretical basis for the study, the M.A.R.E.
Diagnostic for mapping the skills of accounting professionals. The work was
developed from the application of a questionnaire with structured questions. The
questionnaires were sent to approximately 450 accounting professionals of the
Sindicato das Empresas das Serviços Contábeis e das Empresas de
Assessoramento, Perícias, Informações e Pesquisa do Estado de São Paulo
(SESCON-SP). In the end, a sample of 66 cases with all the valid answers was
obtained, the respondents being accountants. The data were analyzed with
descriptive statistics to evaluate the correlations between the constructs suggested
by the theoretical reference. Among the results found, the low relation between the
IES3 and the behavioral competences exercised by the accounting professionals
stands out. This means that accounting professionals are applying, but not
consistently, the behavioral competencies that IES3 understands are necessary for
accounting professionals to perform their functions in accordance with the new
demands of the market. This research has practical implications for accounting
professionals of SESCON-SP because it presents opportunities for improvement in
the development of these professionals, highlighting the need to develop programs
for the development of behavioral skills. The questions explored in this work help in
the construction of new courses to be developed by Higher Education Institutions and
Consultants in the development of the behavioral skills of accounting professionals,
mainly by SESCON-SP with its associates, in order to comply with IES3.
Descrição
Palavras-chave
profissional contábil , competências comportamentais , IES3 , diagnóstico M.A.R.E. de orientações motivacionais
Assuntos Scopus
Citação
SILVA, Valdério Matias da. Competências comportamentais utilizadas pelo profissional contábil nas organizações empresariais. 2018. 72 f. Dissertação (Mestrado Profissional em Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo.