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Publication
Competências chave no acesso e na profissão de Contabilista
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.27 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O estudo sobre as competências fundamentais ao exercício da profissão de Contabilista tem
despertado o interesse da investigação a nível internacional. A presente tese é uma contribuição
ao estudo destas competências em Portugal.
No contexto atual, a profissão de Contabilista implica uma grande responsabilidade, quer
perante os seus clientes, quer perante a Autoridade Tributária. Para o exercício da profissão
torna-se necessário o desenvolvimento de determinadas competências que assegurem este
exercício com sucesso.
O objetivo da tese é, então, identificar as competências que estimulam o sucesso na profissão
de Contabilista em Portugal. As questões de investigação que permitiram atingir o objetivo
global são: “Estão os resultados de aprendizagem das licenciaturas, mestrados e doutoramentos
conducentes à entrada na profissão de Contabilista alinhadas com as competências percebidas
como essenciais pelos CCs?”; “Quais as competências percebidas pelos CCs que mais
influenciam o seu sucesso profissional?”; e “Como se autoavaliam os CCs relativamente às
competências que eles próprios consideram importantes para a profissão?”
O estudo baseou-se num inquérito aplicado a atuais Contabilistas Certificados, entre 2016 e
2017. Os dados foram tratados através de uma regressão linear múltipla.
Os resultados permitem perceber como principais competências influenciadoras do sucesso na
profissão: (1) maior conhecimento técnico; (2) maior capacidade de liderança; e (3) menor
comportamento ético. Naturalmente que este último resultado aponta para a necessidade de
promover alterações a montante da profissão, uma vez que a ética é um competência essencial
em todas as profissões, e nesta muito em particular.
Estes resultados são relevantes, uma vez que permitiram criar um modelo que possibilita aos
candidatos à profissão, atuais profissionais, instituições de ensino superior com cursos
conducentes à profissão e mesmo à própria Ordem Profissional, conhecer as competências que
impulsionam uma carreira de sucesso nesta profissão.
The study of the fundamental skills to the exercise of the profession of Accountant has aroused the interest of the research at an international level. This thesis is a contribution to the study of these skills in Portugal. In the current context, the profession of Accountant implies a major responsibility, either to its clients or to the Tax Authority. For the exercise of the profession, it is necessary to develop certain skills to ensure this exercise successfully. The goal of the thesis is to identify the skills that stimulate success in the accounting profession in Portugal. The research questions that made it possible to reach the overall goal are: “Are the learning outcomes of the undergraduate courses leading to entry into the accounting profession aligned with the skills perceived as essential by the Certified Accountants?”; “Which competencies do Certified Accountants perceive most influence their professional success?”; and “How do Certified Accountants self-assess skills that they consider important for the profession?” The study was based on a survey applied to current Certified Accountants between 2016 and 2017. Data were processed using multiple linear regression. The results allow to understand as the main competences influencing success in the profession: (1) greater technical knowledge; (2) greater leadership capacity; and (3) lower ethical behavior. Of course, this last result points to the need to promote changes upstream of the profession, as ethics is an essential skill in all professions, and it this even most in this one. These results are relevant since they allowed to create a model that enables candidates to the profession, current professionals, higher education institutions with courses leading to the profession and even to the Professional Order, to recognize the skills that drive to a successful career in this profession.
The study of the fundamental skills to the exercise of the profession of Accountant has aroused the interest of the research at an international level. This thesis is a contribution to the study of these skills in Portugal. In the current context, the profession of Accountant implies a major responsibility, either to its clients or to the Tax Authority. For the exercise of the profession, it is necessary to develop certain skills to ensure this exercise successfully. The goal of the thesis is to identify the skills that stimulate success in the accounting profession in Portugal. The research questions that made it possible to reach the overall goal are: “Are the learning outcomes of the undergraduate courses leading to entry into the accounting profession aligned with the skills perceived as essential by the Certified Accountants?”; “Which competencies do Certified Accountants perceive most influence their professional success?”; and “How do Certified Accountants self-assess skills that they consider important for the profession?” The study was based on a survey applied to current Certified Accountants between 2016 and 2017. Data were processed using multiple linear regression. The results allow to understand as the main competences influencing success in the profession: (1) greater technical knowledge; (2) greater leadership capacity; and (3) lower ethical behavior. Of course, this last result points to the need to promote changes upstream of the profession, as ethics is an essential skill in all professions, and it this even most in this one. These results are relevant since they allowed to create a model that enables candidates to the profession, current professionals, higher education institutions with courses leading to the profession and even to the Professional Order, to recognize the skills that drive to a successful career in this profession.
Description
Keywords
Acesso às profissões Competências Contabilista Certificado Ordem dos Contabilistas Certificados Ordem Profissional Portugal