Capacidades no técnicas en el perfil profesional en contabilidad: las opiniones docentes y profesionales
The dynamic environment where accountants work makes necessary a re-orientation of accounting education. In other countries, this issue has raised a great interest among faculty and practitioners. The debate has resulted in the publication of several statements and pieces of research which have poin...
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| Tipo de documento: | artigo |
| Estado: | Versión enviada para evaluación y publicación |
| Data de publicação: | 2000 |
| País: | España |
| Recursos: | Universidad de Sevilla (US) |
| Repositório: | idUS. Depósito de Investigación de la Universidad de Sevilla |
| OAI Identifier: | oai:idus.us.es:11441/32562 |
| Acesso em linha: | http://hdl.handle.net/11441/32562 |
| Access Level: | Acceso aberto |
| Palavra-chave: | capacidades perfil de formación formación en contabilidad |
| Resumo: | The dynamic environment where accountants work makes necessary a re-orientation of accounting education. In other countries, this issue has raised a great interest among faculty and practitioners. The debate has resulted in the publication of several statements and pieces of research which have pointed out the relevance of certain non-technical skills for an adequate performance in accounting duties, and in accounting education. Those skills could be grouped in three categories: communication skills, interpersonal abilities, and problem solving skills.The paper aims to study the importance that Spanish accounting faculty and practitioners give to a set of 22 capabilities and, also, the level of perceive performance of the students for such skills. The present study gathers, using a mail survey, the opinion of a sample of accounting teachers and practitioners. These opinions are explorad using strategic maps as main tool.The results of our study suggest taht academics and professionals perceive educational deficiencies on several capabilities, also identified as quite important. The main lacks are in written & oral communication skills and problem solving abilities. Also, the opinion fo both groups suggest that the development of these skils should be a major University concern to be attained in an integrated way within the accounting subjects. |
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