Qualificação Profissional, Inovação Tecnológica e Desempenho em Escritórios de Contabilidade

Frare, Anderson Betti; Horz, Vagner; Martins, Alex Sandro Rodrigues; Fernandes, Carla Milena Gonçalves; Quintana, Alexandre Costa

doi:10.22279/navus.2020.v10.p01-13.1243

Cited by 6 publications

(4 citation statements)

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“…(Frare, Horz, Martins, Fernandes, & Quintana, 2020: p. 10). The replacement of the term qualifications with competences refers to the new world of work that requires knowledge to deal with complexity and change, in addition to knowing how to do, also involves so- Fernandes, & Quintana, 2020).…”

Section: The Notion Of Professional Competencementioning

confidence: 99%

Profile of Digital Competence Acquired by Students of the Accounting Sciences Course

Slomski¹,

Galdino²,

Slomski³

et al. 2022

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This study analyzed the profile of digital competence acquired by students of the Accounting Sciences course. Descriptive research of quantitative approach was carried out. Data were collected through an online questionnaire applied to 93 respondents and analyzed through descriptive statistics and factor analysis. The impact of assertions on the following factors was highlighted: "I quickly identify the different virtual environments and logic of use of digital media" that affected the factor "Digital Knowledge" (DK) with a load of 0.865; "I access information from the internet in real time and from anywhere" affected the factor "Information Management" (IM) with a load of 0.865; "As a leader, I encourage my team to use digital resources" affected the factor "Online Leadership" (OL) with a load of 0.816; "I collaborate with others more efficiently when I use digital media" affected the factor "Online Collaborative Learning" (OCL) with a load of 0.878. It is concluded by positive perceptions of the interviewees regarding the knowledge, attitudes and skills towards digital media. The acquisition of basic knowledge in digital technologies demonstrates the university's alignment with technological advances in the course and the opportunity for employability of future professionals.

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Section: The Notion Of Professional Competencementioning

confidence: 99%

Profile of Digital Competence Acquired by Students of the Accounting Sciences Course

Slomski¹,

Galdino²,

Slomski³

et al. 2022

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“…Accounting organizations explore activities whose main objective is to provide economic and financial information to the most diverse users and, according to Carvalho, Soares and Pimenta (2021), in view of this, such companies can significantly contribute to the country's economic development. they are inserted in several business segments, given their importance and their ability to provide services to the most varied types of businesses (Frare, et al, 2020). Lizote, Verdinelli and Nascimento (2020) point out that the accounting area has been going through relevant changes that have required professionals in addition to technical knowledge, flexibility, dynamism, constant updating, and preparation to stand out in the face of the challenges of presenting competitive advantages in the business environment in which it operates.…”

Section: Final Considerationsmentioning

confidence: 99%

Entrepreneurial competencies of accounting services firm owners

Lizote

Sayonara²,

Zawadzki

et al. 2021

Pensamento Contemporâneo em Administração

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This study aimed to recognize the entrepreneurial competencies of owners of accounting services companies. The research, descriptive in nature, had a quantitative approach, applying a self-completion questionnaire based on the McClelland model (1973), which highlights the entrepreneurial competencies in the sets of achievement, planning, and Power. The respondents were 364 owners of accounting service companies located in the State of Santa Catarina. The results showed that the search for opportunity competence was the one that stood out the most in the achievement set. In the planning set, systematic planning and monitoring predominated. Finally, in the power set, the competence with the highest average was persuasion and networking.

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“…The research contributes to the management accounting literature, specifically on informal controls, and also by specifying informal controls to organizational commitment and performance. The focus on a region of Brazil is one of the differentials of this study since Frare et al (2020) conducted a survey regarding the target audience of the research and identified that new variables could be added to management control and that, preferably, they investigated new regions of Brazil, considering that most doctors are concentrated in the South and Southeast regions of the country (Silva et al, 2011).…”

Section: Introductionmentioning

confidence: 99%

Influence of informal controls on organizational commitment and performance in accounting firms

Oliveira,

Almeida,

Teixeira da Silva

et al. 2023

Rev. Cat. Cien. Cont.

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This study aims to analyze the influence of personnel and cultural controls on accounting services firms’ organizational commitment and performance. For this, a survey was conducted with 204 professionals, and the hypotheses were analyzed through structural equation modeling. The results indicate a positive influence of cultural controls on organizational performance. Also, it was observed that informal controls positively impact organizational commitment, which, in turn, affects organizational performance. Organizational commitment was also found to play a partial mediation role in the relationship between cultural controls and organizational performance and a total mediation role in the relationship between personnel controls and organizational performance. These findings contribute to the existing literature by expanding knowledge about informal controls, especially in accounting firms. Moreover, they offer practical insights to managers in these firms, highlighting the importance of informal controls to promote employee engagement and improve organizational performance.

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Qualificação Profissional, Inovação Tecnológica e Desempenho em Escritórios de Contabilidade

Cited by 6 publications

References 0 publications

Profile of Digital Competence Acquired by Students of the Accounting Sciences Course

Profile of Digital Competence Acquired by Students of the Accounting Sciences Course

Entrepreneurial competencies of accounting services firm owners

Influence of informal controls on organizational commitment and performance in accounting firms

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