文章基本信息

标题：Competências e habilidades do profissional contábil: o que pensam os estudantes de administrao e ciências contábeis
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作者：Cíntia Vanessa Monteiro Germano Aquino ; Marcos Bruno Messias de Sousa ; Clayton Robson Moreira da Silva 等
期刊名称：Research, Society and Development
电子版ISSN：2525-3409
出版年度：2021
卷号：10
期号：15
页码：1-14
DOI：10.33448/rsd-v10i15.21957
语种：English
出版社：Grupo de Pesquisa Metodologias em Ensino e Aprendizagem em Ciências
摘要：This research aimed to analyze the perception of administration and accounting students about competencies and skills of the accounting professional. Therefore, questionnaires were applied to 237 students from a public university in the State of Ceará. The data collection instrument was adapted from the study by Reis, Sedivama, Moreira and Moreira (2015). Data were analyzed using words evocation method, descriptive analysis and Mann-Whitney test. The results, based on the words evocation, suggest that the administration students pointed out more characteristics related to "intellectual and knowledge skills", while the accounting students evoked more words related to "personal skills and competencies". The set of competencies least mentioned by students in both courses was in relation to “organizational skills and competencies and interpersonal relationships”. The Mann-Whitney test showed statistical differences between the groups of respondents, highlighting the differences between the perceptions of students from different courses, suggesting that, in fact, administration and accounting students have different perceptions regarding competencies and skills of the accounting professional.
关键词：Competencies and Skills;Accounting Professional;Administration;Accounting.