7818

Ricardo Lopes Cardoso
Octavio Ribeiro de Mendonça Neto
José Carlos Oyadomari

Brazilian Business Review

O objetivo principal desse estudo é entender quais são as competências do contador gerencial, comparar com os estudos internacionais e avaliar a existência de competências a serem priorizadas. Esse questionamento tem como motivação as colocações de Hardern (1995), Morgan (1997), IMA (1996 e 1999) e IFAC (2003). A fundamentação teórica sobre competências está relacionada ao estudo McClelland (1973,1998), Boyatzis (1982) e Spencer e Spencer (1993). Está pesquisa está baseada no estudo de 18 competências sobre as conhecimento, habilidades e atitudes obtidas na literatura do contador e que foram submetidas a 200 contadores gerencias. O instrumento de coleta dos dados apresentou um alfa de cronbach de 0,884. A partir de uma análise fatorial e depois o teste de Kruskal-Wallis foram obtidos 12 competências como mais relevantes segregadas em 3 fatores, na comparação com os estudos internacionais de nove competência comuns 4 não foram consideradas relevantes nos testes estatísticos e apenas uma deve ser priorizada. Os resultados demonstram diferenças entre as competências requeridas dos contadores gerenciais brasileiros e de outros países sendo que suas razões é uma questão em aberto até momento.

Competências, contadores gerenciais e habilidades

CARDOSO, R. L.; MENDONÇA NETO, O. R.; OYADOMARI, J. C. Os Estudos internacionais de competências e os conhecimentos, habilidades e atitudes do contador gerencial brasileiro: análises e reflexões. Brazilian Business Review, v. 7, n. 3, p. 91-113, 2010.

Cardoso, R. L., Mendonça Neto, O. R., & Oyadomari, J. C. (2010). Os Estudos internacionais de competências e os conhecimentos, habilidades e atitudes do contador gerencial brasileiro: análises e reflexões. Brazilian Business Review, 7(3), 91-113.

https://www.spell.org.br/documentos/ver/7818/os-estudos-internacionais-de-competencias-e-os-conhecimentos--habilidades-e-atitudes-do-contador-gerencial-brasileiro--analises-e-reflexoes/i/pt-br

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