Introducción/Objetivo: esta investigación tiene como objetivo analizar las competencias en Tecnología de la Información y Comunicación (TIC) exigidas por el mercado para los contadores en Brasil.

Metodología: el procedimiento metodológico adoptado fue el análisis de contenido, que involucró la verificación de 300 ofertas de empleo para contadores, promovidas por empresas de todas las regiones de Brasil.

Resultados: los resultados indican que, además de las competencias técnicas básicas como el conocimiento en sistemas de planificación de recursos empresariales (ERP, por sus siglas en inglés) y paquetes Microsoft, se requieren conocimientos relacionados con el uso de las TIC para mejorar la eficiencia y eficacia de la comunicación, el de bases de datos, el apoyo de las TIC en la toma de decisiones, la gestión de riesgos y la optimización de sistemas organizacionales. La relevancia de los hallazgos sobre la comunicación destaca al contador como el vínculo entre el equipo contable y otras áreas de la empresa. También se evidencian diferencias significativas en las competencias técnicas en TIC entre los diferentes niveles jerárquicos.

Conclusiones: como principales contribuciones del estudio, se destaca la necesidad de promover la discusión sobre la actualización y el perfeccionamiento de las competencias en TIC en la formación de los profesionales de la contabilidad en Brasil. Además, se señala la importancia de que los profesionales de la contabilidad inviertan en la adquisición y desarrollo de estas competencias técnicas, con miras a alcanzar posiciones jerárquicas estratégicas y destacadas en las organizaciones.

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Palabras clave:
Tecnología de la información y comunicación,
contabilidad,
International Education Standard 2 (IES 2),
anuncios de empleo,
estudiantes de contabilidad,
contador.

Introduction/objective: This research aims to analyze the skills in information and communication technologies (ICT) required by the market for accountants in Brazil.

Methodology: Content analysis was established as a methodological procedure, which involved checking 300 vacancies for accountants promoted by companies from all regions of Brazil.

Results: The results indicate that, in addition to basic technical skills, such as knowledge of enterprise resource planning (ERP) and Microsoft packages, knowledge related to the use of ICT is required to improve the efficiency and effectiveness of communication, database analysis, the support of ICT in decision making, risk management and the optimization of organizational systems. The emphasis of the findings on communication highlights the accountant as a link between the accounting team and other areas of the company. The results also show that there are significant differences in ICT technical skills between hierarchical levels.

Conclusions: Promoting the discussion of updating and improving ICT skills in the training of accounting professionals in Brazil is considered the main contribution of the study. Furthermore, there is a need for accounting professionals to invest in the acquisition and development of these technical skills in order to reach strategic and notable hierarchical positions in organizations.

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Keywords:
Information and communication technology,
International Education Standard 2 (IES 2),
job ads,
accounting students,
accountant.

05_RSN_15(32)_24001_Competências

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Dimensions

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