INDIVIDUAL COMPETENCIES: A STUDY AT ACCOUNTING SERVICE COMPANIES IN PORTO ALEGRE
Keywords:
Individual competencies, accounting service companies, surveyAbstract
The goal of this study is to contribute to the discussion on logic of competence by comparing a theoretical model of competencies and the empirical model found in the study developed. The study allowed the emergence of considerations about the gap between individual competencies required and the real competencies of employees of accounting companies in Porto Alegre (RS). For that purpose, a survey/exploratory study was developed which involved professionals of partner accounting companies of the Sescon/RS (Accounting Companies Trade Union of Rio Grande do Sul). The data were analyzed with statistical techniques of factorial analysis and linear regression. Analysis findings indicated the non-existence of conceptual competencies on the part of respondents.
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