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Advisor(s)
Abstract(s)
O presente artigo perspetiva a necessidade de oficiais de Administração Militar
pertencerem à Ordem dos Contabilistas Certificados, de modo a alcançarem a eficiência e
eficácia dos processos de apoio financeiro, atendendo a que o curriculum do mestrado em
Administração Militar não permite o acesso direto à Ordem dos Contabilistas Certificados.
Desta forma, são analisadas as decisões a tomar, para fazer face às necessidades de oficiais
com profundos conhecimentos financeiros no Exército. A metodologia utilizada baseia-se
nas fases exploratória, analítica e conclusiva, e os dados que sustentam a investigação foram
obtidos através da realização de uma pesquisa bibliográfica, bem como através da aplicação
de entrevistas e inquéritos.
Conclui-se que as alterações ao plano de estudos do Mestrado Integrado em Administração
Militar é uma mais-valia no âmbito pessoal, institucional e no reconhecimento por parte da
sociedade civil, tendo sido propostos cenários para a realização das alterações. Em suma, a existência de Contabilistas Certificados no Exército, apresenta-se como uma necessidade e mais-valia para o Exército em geral, e para o serviço de Administração Militar em particular.
This article considers the need for Military Administration officers to belong to the Order of Certified Accountants, in order to achieve efficiency and effectiveness of financial support processes, given that the curriculum of the MSc in Military Administration does not allow the direct access to the Order of the Certified Accountants. Thus, the decisions to be taken are analyzed to meet the officers with deep knowledge in the financial area. The methodology used is based on the exploratory, analytical and conclusive phases, and the data supporting the research were obtained through a bibliographical research, as well as through the application of interviews and surveys. We concluded that the changes to the syllabus of the course of Military Administration is an added value in personal, institutional and civil recognition, and scenarios were proposed for the accomplishment of the changes proposed in a new model. In synthesis, the existence of Certified Accountants in the Army presents itself as a necessity and added value for the Army in general, and for the Military Administration service in particular.
This article considers the need for Military Administration officers to belong to the Order of Certified Accountants, in order to achieve efficiency and effectiveness of financial support processes, given that the curriculum of the MSc in Military Administration does not allow the direct access to the Order of the Certified Accountants. Thus, the decisions to be taken are analyzed to meet the officers with deep knowledge in the financial area. The methodology used is based on the exploratory, analytical and conclusive phases, and the data supporting the research were obtained through a bibliographical research, as well as through the application of interviews and surveys. We concluded that the changes to the syllabus of the course of Military Administration is an added value in personal, institutional and civil recognition, and scenarios were proposed for the accomplishment of the changes proposed in a new model. In synthesis, the existence of Certified Accountants in the Army presents itself as a necessity and added value for the Army in general, and for the Military Administration service in particular.
Description
Keywords
Plano de formação Mudança Administração militar Contabilistas certificados Training plan Change Military administration Chartered accountants
