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Advisor(s)
Abstract(s)
As competências são uma questão significativa em contexto de educação, consequência das constantes mudanças que vão ocorrendo no ambiente empresarial. O objetivo deste estudo consiste em analisar a perceção dos estudantes finalistas dos cursos de Contabilidade do 1.º ciclo de ensino superior, quanto às competências desenvolvidas no seu percurso de formação e investigar as competências que os contabilistas certificados percecionam serem mais importantes para o exercício da profissão. A metodologia científica utilizada, baseou-se numa abordagem quantitativa, assentando no tratamento dos dados recolhidos a partir das respostas obtidas ao inquérito por questionário efetuado a 345 estudantes finalistas e a 392 contabilistas certificados. Os resultados obtidos evidenciam que os estudantes finalistas percecionam a capacidade de trabalhar em equipa como a competência geral mais desenvolvida e os contabilistas certificados percecionam a capacidade de organização como a mais importante para a atividade profissional. A compreensão da linguagem técnica é percecionada como a competência específica mais importante e mais desenvolvida na formação superior.
The competencies are a significant issue in the context of education, a consequence of the constant changes that are occurring in the business environment. The purpose of this study is to analyse the perception of final-year students of 1st cycle degrees of Accounting about the development of competences acquired throughout the degree they have attended and investigate the competences that certified accountants perceive to be most important for the profession. The scientific methodology used was based on a quantitative approach, based on the data collected from the responses obtained to the questionnaire survey conducted to 345 final-year students and 392 certified accountants. The results show that the finalist students perceive the ability to work as a team with the most developed general competence and the certified accountants perceive the organizational capacity as the most important for the professional activity. The understanding of technical language is perceived as the most important and most developed specific competence in higher education.
The competencies are a significant issue in the context of education, a consequence of the constant changes that are occurring in the business environment. The purpose of this study is to analyse the perception of final-year students of 1st cycle degrees of Accounting about the development of competences acquired throughout the degree they have attended and investigate the competences that certified accountants perceive to be most important for the profession. The scientific methodology used was based on a quantitative approach, based on the data collected from the responses obtained to the questionnaire survey conducted to 345 final-year students and 392 certified accountants. The results show that the finalist students perceive the ability to work as a team with the most developed general competence and the certified accountants perceive the organizational capacity as the most important for the professional activity. The understanding of technical language is perceived as the most important and most developed specific competence in higher education.
Description
Working Paper com arbitragem científica
Keywords
Ensino superior Educação em contabilidade Competências em contabilidade Perceção dos estudantes Perceção dos contabilistas certificados Higher education Accounting education Accounting skills Students’ perceptions Certified accountants’ perceptions