El profesional de las ciencias contables y sus competencias profesionales

Abstract

It is necessary to understand the concept of professional competencies not as an independent component, but as a unified set of characteristics that enable professionals to face situations of varying degrees of complexity. Professional skills can encompass a diversity of elements, such as abilities, skills, attitudes and even values. Considering the main objective of this research, which is to analyze the competencies developed by Public Accounting students in the professional area, a quantitative methodology was used. This methodological approach is supported by logic and demonstrates an unbiased character. Regarding the findings of the study, the most significant variables in relation to the competencies of public accountants have been determined; among these we can mention the ability to develop interpersonal relationships, this received 65% validation from the sample so it is perceived as one of the most important, while 62% of the participants of the sample indicate that the ability to reason logically is fundamental. With regard to the conclusions, we have managed to categorize the competencies into three different groups. The first set covers skills related to interaction and communication. The second set includes skills linked to governance and strategic thinking. Finally, the third set includes those skills linked to logical thinking skills.