Are there priority competencies for preparation of accountants?: A study about Brazilian accountants

  • Ricardo Lopes Cardoso Universidade Presbiteriana Mackenzie
  • Edson Luiz Riccio Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Contabilidade
Keywords: Competencies, Accountants, Expertise

Abstract

This study sought to determine the need for priority of competencies in preparation of accountants as well as variations between men and women. This question is motivated by Hardern (1995), Morgan (1997), Moramed and Lashine (2003)and IFAC (2003) with a theoretical foundation of competencies related to McClelland (1973, 1998) and Boyatzis (1982). Professional references are Hardern (1995), AICPA (1999) and IFAC (2003). It was based on 18 competencies that were collected from 24 articles for questions submitted to 159 accountants and the data collection instrument showed a 0.8774 Cronbach alpha. Replies were submitted to the Kruskal-Wallis test which showed a significance level of <0.05 for the communication, information management and strategic vision competencies tested revealing no need for priority. Data was validated according to Cone and Foster (1997). Limitations of this study are related to sample characteristics and lack of validation by use of comparative and longitudinal studies. Suggestions for future research are to validate results with other samples of accountants as well as to understand whether certain competencies are more important according to field of accounting activity.

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Published
2010-09-01
How to Cite
Cardoso, R., & Riccio, E. (2010). Are there priority competencies for preparation of accountants?: A study about Brazilian accountants . REGE Revista De Gestão, 17(3), 353-367. https://doi.org/10.5700/issn.2177-8736.rege.2010.36712
Section
Gestão de Pessoas em Organizações