Quais as competências mais relevantes para a profissão de contabilista? Um estudo comparativo entre as perceções dos estudantes e os profissionais de contabilidade
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2022
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Num mundo em constante mudança, fruto da globalização e do avanço das tecnologias, as
empresas procuram que os seus recursos humanos sejam os mais qualificados quanto
possível, mas também os mais competentes, incluindo os/as profissionais da contabilidade.
A evolução das tecnologias de informação e de comunicação e o acréscimo da importância
das características pessoais para enfrentar uma profissão em constante mudança, contribuem
para uma necessidade crescente de competências cada vez mais específicas e que envolvem
formação contínua constante nos profissionais da contabilidade. Nesta investigação analisa se a perceção das competências mais relevantes para o exercício da profissão por parte de
estudantes e profissionais em Portugal e em Angola (n=193). Os resultados do presente
estudo indicam que de acordo com os profissionais de contabilidade, as competências
percecionadas como mais importantes são as relacionadas com a ética e profissionalismo e
com as competências técnicas, em especial ética profissional e softwares de contabilidade.
Quanto aos estudantes de contabilidade, a resolução de problemas e domínio dos softwares
de contabilidade são percecionados como os mais importantes. No que diz respeito às
competências atuais, os estudantes enaltecem as suas capacidades para aprender ao longo da
vida, e em segundo no ranking, ficaram as suas perceções sobre a sua capacidade para prática
de ética e de responsabilidades sociais. Quanto aos Profissionais de Contabilidade a
competência que ocupa o primeiro posto no ranking corresponde à aplicação de ética e
responsabilidade e em segundo lugar a aprendizagem ao longo da vida. Estes resultados
indicam uma diferença na perceção da importância das diferentes competências entre
profissionais e estudantes de contabilidade e refletem as diferentes expectativas e tendências
que contabilistas em diferentes fases da sua carreira terão na busca de competências através
de formação ou de atração de talento para as empresas.
In a world in constant change, because of globalization and the advancement of technologies, companies seek that their human resources are the most qualified as possible, but also the most competent, including accounting professionals. The evolution of information and communication technologies and the increasing importance of personal characteristics to face a constantly changing profession, contribute to a growing need for increasingly specific skills that involve constant continuous training in accounting professionals. This investigation analyses the perception of the most relevant skills for the exercise of the profession by students and professionals in Portugal and Angola (𝑛 = 193). The results of the present study indicate that according to accounting professionals, the skills perceived as most important are those related to ethics and professionalism and technical skills, especially professional ethics, and accounting software. As for accounting students, problem solving, and mastery of accounting software are perceived as the most important. About current skills, students praise their ability to learn throughout their lives, which corresponds to an average of 4.35 out of 5 possible points, and second in the ranking were their perceptions of their ability to practice of ethics and social responsibilities. As for Accounting Professionals, the highest average, therefore, the competence that occupies the first place in the ranking corresponds to the application of ethics and social responsibility with an average of 4.31 and lifelong learning in second place. These results indicate a difference in the perception of the importance of different skills between accounting professionals and students and reflect the different expectations and trends that accountants at different stages of their careers will have in the search for skills through training or attracting talent to companies.
In a world in constant change, because of globalization and the advancement of technologies, companies seek that their human resources are the most qualified as possible, but also the most competent, including accounting professionals. The evolution of information and communication technologies and the increasing importance of personal characteristics to face a constantly changing profession, contribute to a growing need for increasingly specific skills that involve constant continuous training in accounting professionals. This investigation analyses the perception of the most relevant skills for the exercise of the profession by students and professionals in Portugal and Angola (𝑛 = 193). The results of the present study indicate that according to accounting professionals, the skills perceived as most important are those related to ethics and professionalism and technical skills, especially professional ethics, and accounting software. As for accounting students, problem solving, and mastery of accounting software are perceived as the most important. About current skills, students praise their ability to learn throughout their lives, which corresponds to an average of 4.35 out of 5 possible points, and second in the ranking were their perceptions of their ability to practice of ethics and social responsibilities. As for Accounting Professionals, the highest average, therefore, the competence that occupies the first place in the ranking corresponds to the application of ethics and social responsibility with an average of 4.31 and lifelong learning in second place. These results indicate a difference in the perception of the importance of different skills between accounting professionals and students and reflect the different expectations and trends that accountants at different stages of their careers will have in the search for skills through training or attracting talent to companies.
Descrição
Orientação: Maria Helena Gonçalves Martins ; co-orientação: Tiago Luís Ribeiro da Cunha
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, AUTO-EFICÁCIA, COMPETÊNCIAS, ALUNOS, CONTABILISTAS, ACCOUNTING, SELF EFFICACY, SKILLS, STUDENTS, ACCOUNTANTS