Habilidades e competências do contador: percepção de profissionais, docentes e acadêmicos

Abstract

The aim of this study is to analyze the perception of the city of Pato Branco accounting professionals, teachers and students of the course accounting in UTFPR - Campus Pato Branco, for the skills and competencies of the accountant. This is a descriptive research, where the data were collected through two questionnaires, one using Likert scale and the other using the word retrieval technique, applied at different times. The sample consists of 159 respondents, consisting of 35 Pato Branco city accounting professionals, 116 academics of bachelor in accounting sciences in UTFPR and 8 bachelor's course teachers in Accounting in UTFPR. The result between the groups regarding the perception of professional accounting skills and competencies was similar. It was possible to act in accordance with the law and act ethically is the most relevant skills and competencies. However when the evaluation groups are analyzed individually, the group achieved greater relevance was the intellectuals skills and competencies. The results indicate skills and common competencies by professionals, teachers and students, with some differences when compared with results of previous studies.