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Accountants’ Competencies: Would there be any interdependence structure underlying competencies so they could be better explained?
Ricardo Lopes Cardoso, University of MacKenzie
Edson Luiz Riccio, University of Sao Paulo
ABSTRACT. The major purpose of the present study is to evaluate the possibility of utilizing, defining and creating a construct to explain the relationship between the competencies identified in field research and possible underlying competencies and skills structure.The present research was carried out based on the study of 18 competencies collected from 15 articles on accountants' behavioral studies, which were then submitted to the assessment of 94 certified public accountants in Brazil. Data collecting tool showed a 0.86 Cronbach's alpha. Construct formation took place through factorial analysis that resulted in 4 factors: specific competency,behavioral and administrative competencies, communication and the ability to manage information. Research validation followed the steps as in Cone & Foster (1997)(1997). Research result was a generic model to explain competencies. Study limitations are associated to sampling itself, and to the lack of validation through longitudinal studies.
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