Competências e habilidades do contador em um ambiente de constante desenvolvimento tecnológico

Abstract

The constant technological developing happens to be bringing to the accounting outlook some diversity of tools and requirements that are expected from the professionals in order to meet the market recent demands. It is undeniable that the accounting occupation has began to require a much more expressive number of abilities and competences from the professional, who, in turn, must keep themselves updated when it comes to regulations and methods that are inherent to the area and also the technologies implemented in the field seeking compliance of obligations. Due to the modifications that were brought the the field of accounting, this research seeks to identify, on the perception of a public Higher Education Institution students (HEI), as well as professionals associated to the SESCAP and accountants with active register on the Conselho Regional de Contabilidade (CRC), which abilities and competences are considered the most relevant for the practice in this technological environment. The research fits the guidelines of a survey and is classified as descriptive, providing a quantitative approach which, through a questionnaire has obtained 243 valid answers, all of them analyzed via electronic spreadsheets utilizing the rate method, standard-deviation, variance and percentages, as well as the Factor Analysis and the submission of normalities and the developing of statistical tests, all properly ascertained to the reliability due to Cronbach's Alpha Coefficient, which has enabled the findings of this research. According to the characterization of the respondents, the sample is composed, essentially by professionals that practice in many diverse areas, but mostly oriented to managing accounting, and students with or without professional background. The findings show that, due to the introduction of new technologies to the outlook of accounting, the development of competence and abilities is required, stressing that the knowledge of rules and techniques that are inherent to the position of accountant is not enough to maintain a stable position on the job market. Furthermore, it is possible to identify the role of the university when it comes to the professional formation, as it should keep its curricular structure aligned to said requirements and, therefore, enable the qualification of professionals.