Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry
Purpose: The study aims to analyze the skills of expert accounting analysts in the Brazilian Federal Public Ministry. Methodology: The development of the research was carried out through descriptive statistics, with a quantitative approach. The technique was a survey, from a questionnaire with 37...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio Grande do Norte
2020-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/19621 |
| _version_ | 1798045226449764352 |
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| author | Ariel Prates Jonatas Dutra Sallaberry Leonardo Flach Ivam Ricardo Peleias Romina Batista de Souza de Lucena |
| author_facet | Ariel Prates Jonatas Dutra Sallaberry Leonardo Flach Ivam Ricardo Peleias Romina Batista de Souza de Lucena |
| author_sort | Ariel Prates |
| collection | DOAJ |
| description | Purpose: The study aims to analyze the skills of expert accounting analysts in the Brazilian Federal Public Ministry.
Methodology: The development of the research was carried out through descriptive statistics, with a quantitative approach. The technique was a survey, from a questionnaire with 37 questions, with a Likert scale. The instrument questions were raised about the importance, the competences and its impact on work performance.
Results: The results indicate that only four skills have satisfactory command of the respondents, and five skills need improvement: continuous training, fraud investigation techniques, writing, legal knowledge and think like a criminal. Behavioral skills were considered more important than the technical. Still, some important skills in the international context had low averages in the Brazilian context.
Contributions of the study: The study allows to know the skills of expert accounting analysts in the Brazilian Federal Public Ministry, considering the aspects of importance, domain and impact on work performance. The results can be applied for the development of training activities in the sample institution as well as to other institutions offering similar picture. The study can also be replicated as a diagnosis for other institutions and frameworks of accounting and forensic professionals, serving as a comparison parameter. |
| first_indexed | 2024-04-11T23:17:18Z |
| format | Article |
| id | doaj.art-24c5a18ec7774b17a1d643d880c4a023 |
| institution | Directory Open Access Journal |
| issn | 2176-9036 2176-9036 |
| language | Portuguese |
| last_indexed | 2024-04-11T23:17:18Z |
| publishDate | 2020-01-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj.art-24c5a18ec7774b17a1d643d880c4a0232022-12-22T03:57:34ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362176-90362020-01-0112119621Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public MinistryAriel Prates0Jonatas Dutra Sallaberry1Leonardo Flach2Ivam Ricardo Peleias3Romina Batista de Souza de Lucena4Federal University of Rio Grande do SulFederal University of Santa CatarinaProfessor of the Graduate Program in Accounting (UFSC)Professor and researcher (Fundação Escola de Comércio Álvares Penteado - FECAP) Professora of the Graduate Program in Accounting (UFRGS) Purpose: The study aims to analyze the skills of expert accounting analysts in the Brazilian Federal Public Ministry. Methodology: The development of the research was carried out through descriptive statistics, with a quantitative approach. The technique was a survey, from a questionnaire with 37 questions, with a Likert scale. The instrument questions were raised about the importance, the competences and its impact on work performance. Results: The results indicate that only four skills have satisfactory command of the respondents, and five skills need improvement: continuous training, fraud investigation techniques, writing, legal knowledge and think like a criminal. Behavioral skills were considered more important than the technical. Still, some important skills in the international context had low averages in the Brazilian context. Contributions of the study: The study allows to know the skills of expert accounting analysts in the Brazilian Federal Public Ministry, considering the aspects of importance, domain and impact on work performance. The results can be applied for the development of training activities in the sample institution as well as to other institutions offering similar picture. The study can also be replicated as a diagnosis for other institutions and frameworks of accounting and forensic professionals, serving as a comparison parameter.https://periodicos.ufrn.br/ambiente/article/view/19621skills. forensic accounting. forensic accounting. |
| spellingShingle | Ariel Prates Jonatas Dutra Sallaberry Leonardo Flach Ivam Ricardo Peleias Romina Batista de Souza de Lucena Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry Revista Ambiente Contábil skills. forensic accounting. forensic accounting. |
| title | Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry |
| title_full | Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry |
| title_fullStr | Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry |
| title_full_unstemmed | Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry |
| title_short | Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry |
| title_sort | competency mapping improvement needs of analysts from the area of expertise in accounting at the federal public ministry |
| topic | skills. forensic accounting. forensic accounting. |
| url | https://periodicos.ufrn.br/ambiente/article/view/19621 |
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