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Inovação e excelência profissional: um estudo sobre as competências do contabilista certificado português
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| 1.46 MB | Adobe PDF |
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Abstract(s)
A presente dissertação tem como foco a discussão e a identificação das competências necessárias para alcançar o melhor desempenho dos contabilistas certificados em Portugal, o qual tem impacto direto nas empresas.
Com o desenvolvimento da história da humanidade e a evolução da economia, ciências como a contabilidade exigem que estadistas e profissionais se adaptem ao surgimento de novas tendências.
Nos anos mais recentes, têm existido desafios que põem à prova a importância dos profissionais da contabilidade e do seu desempenho, como o surgimento de pandemias, guerras e consequentes crises económicas e financeiras no mundo, afetando a execução da contabilidade.
Após a introdução, e num segundo capítulo da dissertação é feito um enquadramento histórico da contabilidade e dos profissionais em Portugal, desde a Era Pombalina, no séc. XVIII, até à alteração dos estatutos da Ordem dos Contabilistas Certificados, a 7 de dezembro de 2023 e com efeitos a partir de 7 de março de 2024. Este capítulo encerra uma extensa revisão de literatura, que permite contextualizar todas as questões abordadas posteriormente. Ainda neste capítulo, são apresentadas as definições de competências e de sucesso profissional seguidas ao longo do estudo, identificando as competências-chave exigidas e necessárias ao desenvolvimento do profissional.
As questões de investigação e a metodologia aplicada na obtenção das respetivas respostas são apresentadas de seguida, no terceiro capítulo. Aqui é descrita a forma como foram apuradas as perceções dos contabilistas através da aplicação de um inquérito. Estas respostas foram fulcrais para o estudo, pois permitiram conhecer as perceções dos contabilistas respondentes sobre as competências identificadas nos estudos recentes e exigidas pelas entidades internacionais de relato financeiro, assim como as instituições que os mesmos consideram mais relevantes na atualização de conhecimentos. Uma terceira questão, relativamente ao impacto das novas tecnologias na profissão foi também respondida. O questionário foi aplicado a 228 inquiridos, dos quais 148 são contabilistas certificados.
Os resultados obtidos permitiram retirar conclusões e discuti-las à luz da revisão de literatura feita, ao longo dos capítulos quatro e cinco. Esta discussão permitiu retirar conclusões
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sobre as questões de investigação, identificadas no capítulo seis, assim como detetar futuras vias de investigação futura, expostas no capítulo sete.
A dissertação identifica competências essenciais para o desempenho profissional dos contabilistas certificados em Portugal, explorando também a sua perceção sobre o impacto das novas tecnologias. Os resultados validam as competências internacionalmente consideradas importantes e oferecem insights para futuras pesquisas sobre adaptação a novas tendências económicas e tecnológicas, contribuindo para a compreensão da profissão e para o desenvolvimento de estratégias educacionais eficazes.
This dissertation focuses on discussing and identifying the skills needed to achieve the best performance from certified accountants in Portugal, which has a direct impact on companies. With the development of human history and the evolution of the economy, sciences such as accounting require statesmen and professionals to adapt to the emergence of new trends. In recent years, there have been challenges that test the importance of accounting professionals and their performance, such as the emergence of pandemics, wars and consequent economic and financial crises in the world, affecting the execution of accounting. After the introduction, the second chapter of the dissertation provides a historical overview of accounting and its professionals in Portugal, from the Pombal era in the 18th century to the amendment of the statutes of the Order of Certified Accountants on December 7, 2023, with effect from March 7, 2024. This chapter concludes an extensive literature review, which provides a context for all the issues discussed later. This chapter also presents the definitions of competences and professional success used throughout the study, identifying the key competences required and necessary for professional development. The research questions and the methodology used to obtain the answers are presented in the third chapter. This chapter describes how the accountants' perceptions were ascertained through a survey. These responses were crucial to the study, as they provided information on the respondents' perceptions of the competences identified in recent studies and required by international financial reporting entities, as well as the institutions they consider most relevant for updating their knowledge. A third question on the impact of new technologies on the profession was also answered. The questionnaire was administered to 228 respondents, 148 of whom are certified accountants. The results obtained made it possible to draw conclusions and discuss them in the light of the literature review carried out in chapters four and five. This discussion allowed conclusions to be drawn about the research questions identified in chapter six, as well as detecting future avenues for further research, set out in chapter seven. The dissertation identifies essential competencies for the professional performance of certified accountants in Portugal, also exploring their perception of the impact of new VII technologies. The results validate the competencies internationally considered important and offer insights for future research on adapting to new economic and technological trends, contributing to the understanding of the profession and the development of effective educational strategies.
This dissertation focuses on discussing and identifying the skills needed to achieve the best performance from certified accountants in Portugal, which has a direct impact on companies. With the development of human history and the evolution of the economy, sciences such as accounting require statesmen and professionals to adapt to the emergence of new trends. In recent years, there have been challenges that test the importance of accounting professionals and their performance, such as the emergence of pandemics, wars and consequent economic and financial crises in the world, affecting the execution of accounting. After the introduction, the second chapter of the dissertation provides a historical overview of accounting and its professionals in Portugal, from the Pombal era in the 18th century to the amendment of the statutes of the Order of Certified Accountants on December 7, 2023, with effect from March 7, 2024. This chapter concludes an extensive literature review, which provides a context for all the issues discussed later. This chapter also presents the definitions of competences and professional success used throughout the study, identifying the key competences required and necessary for professional development. The research questions and the methodology used to obtain the answers are presented in the third chapter. This chapter describes how the accountants' perceptions were ascertained through a survey. These responses were crucial to the study, as they provided information on the respondents' perceptions of the competences identified in recent studies and required by international financial reporting entities, as well as the institutions they consider most relevant for updating their knowledge. A third question on the impact of new technologies on the profession was also answered. The questionnaire was administered to 228 respondents, 148 of whom are certified accountants. The results obtained made it possible to draw conclusions and discuss them in the light of the literature review carried out in chapters four and five. This discussion allowed conclusions to be drawn about the research questions identified in chapter six, as well as detecting future avenues for further research, set out in chapter seven. The dissertation identifies essential competencies for the professional performance of certified accountants in Portugal, also exploring their perception of the impact of new VII technologies. The results validate the competencies internationally considered important and offer insights for future research on adapting to new economic and technological trends, contributing to the understanding of the profession and the development of effective educational strategies.
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Keywords
Competências Contabilidade Contabilistas Desempenho sucesso profissional