International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections

The main purpose of this study is to understand what the competences of the Management accountant are, compare to international studies and assess the existence of competences to be prioritized. This questioning has as motivation the placements of Hardern (1995), Morgan (1997), IMA (1996 e 1999) and...

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Autores principales:	Ricardo Lopes Cardoso, Octavio Ribeiro Mendonça Neto, José Carlos Oyadomari
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2010
Materias:	competences management accountants and skills Business HF5001-6182
Acceso en línea:	https://doaj.org/article/bf2c4fa26d5a4efea7c3f30f45ca2979
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spelling	oai:doaj.org-article:bf2c4fa26d5a4efea7c3f30f45ca29792021-11-11T15:48:04ZInternational competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections1807-734Xhttps://doaj.org/article/bf2c4fa26d5a4efea7c3f30f45ca29792010-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123021649005https://doaj.org/toc/1807-734XThe main purpose of this study is to understand what the competences of the Management accountant are, compare to international studies and assess the existence of competences to be prioritized. This questioning has as motivation the placements of Hardern (1995), Morgan (1997), IMA (1996 e 1999) and IFAC (2003). The theoretical basis about competences is related to McClelland study (1973, 1998), Boyatzis (1982) and Spencer and Spencer (1993). This research is based on the study of 18 competences about knowledge, skills and attitudes obtained in accountant literature and that have been submitted to 200 Management accountants. Data collection instrument presented a 0.884 Cronbach Alpha. From a factorial analysis and after Kruskal-Wallis test 12 competences were obtained as the most relevant segregated in 3 factors, in comparison to international studies of nine common competences 4 were not considered relevant in statistical tests and only one must be prioritized. Results demonstrate differences between competences required from Brazilian Management accountants and from other countries, being that their reasons is an open-ended question up to the moment.Ricardo Lopes CardosoOctavio Ribeiro Mendonça NetoJosé Carlos OyadomariFUCAPE Business Schoolarticlecompetencesmanagement accountants and skillsBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 7, Iss 3, Pp 87-107 (2010)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	competences management accountants and skills Business HF5001-6182
spellingShingle	competences management accountants and skills Business HF5001-6182 Ricardo Lopes Cardoso Octavio Ribeiro Mendonça Neto José Carlos Oyadomari International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections
description	The main purpose of this study is to understand what the competences of the Management accountant are, compare to international studies and assess the existence of competences to be prioritized. This questioning has as motivation the placements of Hardern (1995), Morgan (1997), IMA (1996 e 1999) and IFAC (2003). The theoretical basis about competences is related to McClelland study (1973, 1998), Boyatzis (1982) and Spencer and Spencer (1993). This research is based on the study of 18 competences about knowledge, skills and attitudes obtained in accountant literature and that have been submitted to 200 Management accountants. Data collection instrument presented a 0.884 Cronbach Alpha. From a factorial analysis and after Kruskal-Wallis test 12 competences were obtained as the most relevant segregated in 3 factors, in comparison to international studies of nine common competences 4 were not considered relevant in statistical tests and only one must be prioritized. Results demonstrate differences between competences required from Brazilian Management accountants and from other countries, being that their reasons is an open-ended question up to the moment.
format	article
author	Ricardo Lopes Cardoso Octavio Ribeiro Mendonça Neto José Carlos Oyadomari
author_facet	Ricardo Lopes Cardoso Octavio Ribeiro Mendonça Neto José Carlos Oyadomari
author_sort	Ricardo Lopes Cardoso
title	International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections
title_short	International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections
title_full	International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections
title_fullStr	International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections
title_full_unstemmed	International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections
title_sort	international competence and knowledge studies and attitudes of the brazilian management accountant: analyses and reflections
publisher	FUCAPE Business School
publishDate	2010
url	https://doaj.org/article/bf2c4fa26d5a4efea7c3f30f45ca2979
work_keys_str_mv	AT ricardolopescardoso internationalcompetenceandknowledgestudiesandattitudesofthebrazilianmanagementaccountantanalysesandreflections AT octavioribeiromendoncaneto internationalcompetenceandknowledgestudiesandattitudesofthebrazilianmanagementaccountantanalysesandreflections AT josecarlosoyadomari internationalcompetenceandknowledgestudiesandattitudesofthebrazilianmanagementaccountantanalysesandreflections
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International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections

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