Competencies and skills attributed to the accountant: perspectives of students, graduates and employers in the accounting area

Authors

DOI:

https://doi.org/10.5007/1983-4535.2022.e80550

Abstract

The study sought to identify the competencies and skills considered important by students and graduates in accounting and employers in the accounting area in the workplace. Data collection occurred through the application of an online questionnaire in a public Higher Education Institution, located in the interior of Minas Gerais, and resulted in 136 valid responses (69 students; 41 graduates; 26 employers). The perspective of analysis was due to the competences and skills recommended by IFAC in HEIs 2, 3 and 4, respectively. For data analysis, descriptive statistics and non-parametric tests were used. The results showed that students attach greater importance to technical skills. As graduates and employers, they are similar in equalizing the importance attached to technical and professional skills. The difference tests between the groups show that the graduates and employers differ in terms of the perception of ethical behavior; and students and alumni differ in the importance of information technology. The findings demonstrate that professional skills require further development in a Bachelor of Science in Accounting. In addition, the results contribute to educators and allow them to reflect on the skills and competences developed and necessary in graduation.

Author Biographies

Rayane Camila da Silva Sousa, Universidade Federal do Paraná

Rayane Camila da Silva Sousa Doutoranda em Contabilidade - PPGCONT UFPR Mestra em Contabilidade - PPGCONT UFPR Bacharel em Ciências Contábeis - UFPI  

Vagner Alves Arantes, Universidade Federal do Paraná

Doutor em Contabilidade pelo Programa de Pós-Graduação em Contabilidade da Universidade Federal do Paraná (2020), com Doutorado Sanduíche na École des Science de la Gestion (ESG), da Université du Quebec à Montreal (UQAM) - Canadá (2018/2019).

Mestre em Administração e Graduado em Ciências Contábeis pela Universidade Federal de Viçosa (UFV).

Universidade Federal do Paraná Departamento de Ciências Contábeis

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Published

2022-03-15

Issue

v.15, n.1, janeiro de 2022

Section

Artigos

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