SOFT SKILLS EN LA DOCENCIA DE PREGRADO EN CIENCIAS CONTABLES
DOI:
https://doi.org/10.4270/ruc.2022109Palabras clave:
Soft Skills,, Enseñanza de Ciencias Contables, Habilidades Contables, Profesional ContableResumen
Este artículo presenta cómo las habilidades no técnicas, denominadas Soft skills, están siendo contempladas en la educación superior en Ciencias Contables. Se desarrolló un conjunto de pasos para llevar a cabo la investigación de este tema, triangulando diferentes fuentes de datos relacionados con el problema de investigación planteado. En el Paso 1 se realizó una Revisión Sistemática de Literatura, en la cual se identificaron 16 Soft skills que sustentan este estudio. En la Etapa 2, se utilizó la investigación documental de 12 Proyectos Pedagógicos de Curso de la carrera de Ciencias Contables. En las Etapas 3 y 4 se aplicaron cuestionarios, utilizando la técnica de recolección (survey), con diez coordinadores de curso y 142 estudiantes de licenciatura en Ciencias Contables de Instituciones de Educación Superior públicas y privadas. Los análisis estadísticos se realizaron utilizando el software IBM SPSS Statistics©. Los resultados presentan las principales Soft skills abordadas en los cursos de pregrado en Ciencias Contables y la percepción de los Coordinadores de Curso y Estudiantes en relación al grado de importancia y el nivel de desarrollo de las Soft skills durante el período de formación. Los resultados contribuyen en el campo profesional, mostrando el potencial de ciertas Soft skills en la formación de profesionales contables, tales como: “Inteligencia Emocional” y “Persuasión”. En el ámbito académico, la investigación amplía los estudios sobre Soft skills en la enseñanza de la contabilidad, trayendo que las habilidades no técnicas son percibidas como importantes para el desempeño del profesional contable: "Trabajo en equipo", "Comunicación efectiva" y "Resolución de problemas". Finalmente, en el aspecto pedagógico, la investigación presenta un panorama de cómo los proyectos pedagógicos de Ciencias Contables están contemplando Soft skills en sus currículos, que pueden ayudar a los Centros de Enseñanza Estructurantes (END) en la elaboración de proyectos pedagógicos que potencien el desarrollo de Soft skills. Habilidades en Estudiantes de Contabilidad.
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Lawson, R. A., Blocher, E., Brewer, P. C., Taylor Morris, J., Stocks, K., Sorensen, J., Stout, D. E., & Wouters, M. J. F. (2015). Thoughts on competency integration in accounting education. Accounting Education, 30(3), 149–171. https://doi.org/10.2308/iace-51021
Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., & Wouters, M. J. F. (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. https://doi.org/10.2308/iace-50673
Levant, Y., Coulmont, M., & Sandu, R. (2016). Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368–395. https://doi.org/10.1080/09639284.2016.1191272
Lin, Z. J., Xiong, X., & Liu, M. (2005). Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education, 23(3), 149–169. https://doi.org/10.1016/j.jaccedu.2005.06.003
Maelah, R., Aman, A., Mohamed, Z. M., & Ramli, R. (2012). Enhancing soft skills of accounting undergraduates through industrial training. Procedia - Social and Behavioral Sciences, 59, 541–549. https://doi.org/10.1016/j.sbspro.2012.09.312
Maelah, R., Muhammaddun Mohamed, Z., Ramli, R., & Aman, A. (2014). Internship for accounting undergraduates: Comparative insights from stakeholders. Education + Training, 56(6), 482–502. https://doi.org/10.1108/ET-09-2012-0088
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Ming Chia, Y. (2005). Job offers of multi-national accounting firms: The effects of emotional intelligence, extra-curricular activities, and academic performance. Accounting Education, 14(1), 75–93. https://doi.org/10.1080/0693928042000229707
Miranda, C. de S., Lima, J. P. R. de, & de Souza, T. C. (2021). Habilidades dos recém-formados em Contabilidade: Análise da percepção dos profissionais de recrutamento. Revista de Contabilidade da UFBA, 15, e2105. https://doi.org/10.9771/rc-ufba.v15i0.42987
Montano, J. L. A., Donoso, J. A., Hassall, T., & Joyce, J. (2001). Vocational skills in the accounting professional profile: The Chartered Institute of Management Accountants (CIMA) employers’ opinion. Accounting Education, 10(3), 299–313. https://doi.org/10.1080/09639280210122339
Oliver, J., Vesty, G., & Brooks, A. (2016). Conceptualising integrated thinking in practice. Managerial Auditing Journal, 31(2), 228–248. https://doi.org/10.1108/MAJ-10-2015-1253
Pan, G., & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competences and skills development. Journal of Education for Business, 91(3), 166–175. https://doi.org/10.1080/08832323.2016.1145622
Peleias, I. R., Guimarães, P. C., Silva, D., & Ornelas, M. M. G. D. (2008). Identificação do perfil profissiográfico do Profissional de Contabilidade requerido pelas empresas, em anúncios de emprego na região metropolitana de São Paulo. BASE – Revista de Administração e Contabilidade da Unisinos, 5(2), 131–141. https://www.redalyc.org/pdf/3372/337228635006.pdf
Plant, K., Barac, K., & Sarens, G. (2019). Preparing work-ready graduates – skills development lessons learnt from internal audit practice. Journal of Accounting Education, 48, 33–47. https://doi.org/10.1016/j.jaccedu.2019.06.001
Porter, S. L., & Pentz, M. L. (2013). Accounting and conflict resolution in Ireland. Journal of International Education in Business, 6(2), 122–135. https://doi.org/10.1108/JIEB-05-2013-0023
Rachmawati, R. (2012). The implementaton quantum teaching method of graduate through up-grade hard skill and soft skill. Procedia - Social and Behavioral Sciences, 57, 477–485. https://doi.org/10.1016/j.sbspro.2012.09.1214
Rebele, J. E., & St. Pierre, E. K. (2019a). A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71–79. https://doi.org/10.1016/j.jaccedu.2019.07.002
Reddrop, A., & Mapunda, G. (2019). Listening skills: Accountancy educators in retreat? Australasian Accounting, Business and Finance Journal, 13(1), 76–89. https://doi.org/10.14453/aabfj.v13i1.5
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Richardson, R. J. (1999). Pesquisa social: Métodos e técnicas. Atlas.
Samkin, G., & Keevy, M. (2019). Using a stakeholder developed case study to develop soft skills. Meditari Accountancy Research, 27(6), 862–882. https://doi.org/10.1108/MEDAR-01-2018-0260
Schutte, D., & Lovecchio, B. (2017). An evaluation of the competence requirements of South African accountants practising in the SME environment. Journal of Social Sciences, 53(2), 61–72. https://doi.org/10.1080/09718923.2017.1401786
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Andrade, C. S. L. D. (2016). A influência das soft skills na atuação do gestor: A percepção dos profissionais de gestão de pessoas (Doctoral dissertation). http://bibliotecadigital.fgv.br/dspace/handle/10438/17711
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2017). Analysis of trends in the accounting education literature (1997–2016). Journal of Accounting Education, 41, 1–14. https://doi.org/10.1016/j.jaccedu.2017.09.003
Bardin, L. (2014). Análise de conteúdo. São Paulo: Edições 70.
Bay, D., & McKeage, K. (2006). Emotional intelligence in undergraduate accounting students: Preliminary assessment. Accounting Education, 15(4), 439–454. https://doi.org/10.1080/09639280601011131
Berry, R., & Routon, W. (2020). Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality. Journal of Accounting Education, 53, 100691. https://doi.org/10.1016/j.jaccedu.2020.100691
Bodle, K. A., Malin, M., & Wynhoven, A. (2017). Students’ experience toward ePortfolios as a reflective assessment tool in a dual mode indigenous business course. Accounting Research Journal, 30(3), 333–350. https://doi.org/10.1108/ARJ-06-2015-0089
Boyce, G., Narayanan, V., Greer, S., & Blair, B. (2019). Taking the pulse of accounting education reform: Liberal education, sociological perspectives, and exploring ways forward. Accounting Education, 28(3), 274–303. https://doi.org/10.1080/09639284.2019.1586552
Chandren, S., & Yaacob, A. (2016). Action research on enhancing accounting students’ oral presentation skill. International Review of Management and Marketing, 6 (7), 321-325. https://doi.org/10.15405/epsbs.2016.08.28
Dolce, V., Emanuel, F., Cisi, M., & Ghislieri, C. (2020). The soft skills of accounting graduates: Perceptions versus expectations. Accounting Education, 29(1), 57–76. https://doi.org/10.1080/09639284.2019.1697937
Dunbar, K., Laing, G., & Wynder, M. (2016). A content analysis of accounting job advertisements: Skill requirements for graduates. E-Journal of Business Education and Scholarship of Teaching, 10(1), 58-72. https://eric.ed.gov/?id=EJ1167332
Frawley, J. K., Dyson, L. E., Wakefield, J., & Tyler, J. (2016). Supporting graduate attribute development in introductory accounting with student-generated screencasts. International Journal of Mobile and Blended Learning, 8(3), 65–82. https://doi.org/10.4018/IJMBL.2016070105
Ghani, E. K., Rappa, R., & Gunardi, A. (2018). Employers’ perceived accounting graduates’ soft skills. Academy of Accounting and Financial Studies Journal, 22(5), 1-11.
Gribble, C., Blackmore, J., & Rahimi, M. (2015). Challenges to providing work integrated learning to international business students at Australian universities. Higher Education, Skills and Work-Based Learning, 5(4), 401–416. https://doi.org/10.1108/HESWBL-04-2015-0015
Grossman, A. M., & Johnson, L. R. (2017). How employers perceive online accounting education: Evidence from Kentucky. Journal of Accounting Education, 40, 19–31. https://doi.org/10.1016/j.jaccedu.2017.06.002
Havnes, A., & Smeby, J. C. (2014). Professional development and the profession. In International handbook of research professional and practice-based learning (p. 915–954). Springer Netherlands. https://doi.org/10.1007/978-94-017-8902-8_34
Ingols, C., & Shapiro, M. (2014). Concrete steps for assessing the “soft skills” in an MBA program. Journal of Management Education, 38(3), 412–435. https://doi.org/10.1177/1052562913489029
Keevy, M. (2016). Using case studies to transfer soft skills (also known as pervasive skills): Empirical evidence. Meditari Accountancy Research, 24(3), 458–474. https://doi.org/10.1108/MEDAR-04-2015-0021
Lansdell, P., Marx, B., & Mohammadali-Haji, A. (2019). Professional skills development during a period of practical experience: Perceptions of accounting trainees. South African Journal of Accounting Research, 1–25. https://doi.org/10.1080/10291954.2019.1662575
Law, P. K. F., & Yuen, D. C. Y. (2011). An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong. Managerial Auditing Journal, 26(9), 760–777. https://doi.org/10.1108/02686901111171439
Lawson, R. A., Blocher, E., Brewer, P. C., Taylor Morris, J., Stocks, K., Sorensen, J., Stout, D. E., & Wouters, M. J. F. (2015). Thoughts on competency integration in accounting education. Accounting Education, 30(3), 149–171. https://doi.org/10.2308/iace-51021
Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., & Wouters, M. J. F. (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. https://doi.org/10.2308/iace-50673
Levant, Y., Coulmont, M., & Sandu, R. (2016). Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368–395. https://doi.org/10.1080/09639284.2016.1191272
Lin, Z. J., Xiong, X., & Liu, M. (2005). Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education, 23(3), 149–169. https://doi.org/10.1016/j.jaccedu.2005.06.003
Maelah, R., Aman, A., Mohamed, Z. M., & Ramli, R. (2012). Enhancing soft skills of accounting undergraduates through industrial training. Procedia - Social and Behavioral Sciences, 59, 541–549. https://doi.org/10.1016/j.sbspro.2012.09.312
Maelah, R., Muhammaddun Mohamed, Z., Ramli, R., & Aman, A. (2014). Internship for accounting undergraduates: Comparative insights from stakeholders. Education + Training, 56(6), 482–502. https://doi.org/10.1108/ET-09-2012-0088
Marconi, M. de A., & Lakatos, E. M. (2019). Fundamentos de metodologia científica (8a ed.). Atlas.
Martins, G. de A., & Theóphilo, C. R. (2009). Metodologia da investigação científica para ciências sociais aplicadas (2a ed.). Atlas.
Ming Chia, Y. (2005). Job offers of multi-national accounting firms: The effects of emotional intelligence, extra-curricular activities, and academic performance. Accounting Education, 14(1), 75–93. https://doi.org/10.1080/0693928042000229707
Miranda, C. de S., Lima, J. P. R. de, & de Souza, T. C. (2021). Habilidades dos recém-formados em Contabilidade: Análise da percepção dos profissionais de recrutamento. Revista de Contabilidade da UFBA, 15, e2105. https://doi.org/10.9771/rc-ufba.v15i0.42987
Montano, J. L. A., Donoso, J. A., Hassall, T., & Joyce, J. (2001). Vocational skills in the accounting professional profile: The Chartered Institute of Management Accountants (CIMA) employers’ opinion. Accounting Education, 10(3), 299–313. https://doi.org/10.1080/09639280210122339
Oliver, J., Vesty, G., & Brooks, A. (2016). Conceptualising integrated thinking in practice. Managerial Auditing Journal, 31(2), 228–248. https://doi.org/10.1108/MAJ-10-2015-1253
Pan, G., & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competences and skills development. Journal of Education for Business, 91(3), 166–175. https://doi.org/10.1080/08832323.2016.1145622
Peleias, I. R., Guimarães, P. C., Silva, D., & Ornelas, M. M. G. D. (2008). Identificação do perfil profissiográfico do Profissional de Contabilidade requerido pelas empresas, em anúncios de emprego na região metropolitana de São Paulo. BASE – Revista de Administração e Contabilidade da Unisinos, 5(2), 131–141. https://www.redalyc.org/pdf/3372/337228635006.pdf
Plant, K., Barac, K., & Sarens, G. (2019). Preparing work-ready graduates – skills development lessons learnt from internal audit practice. Journal of Accounting Education, 48, 33–47. https://doi.org/10.1016/j.jaccedu.2019.06.001
Porter, S. L., & Pentz, M. L. (2013). Accounting and conflict resolution in Ireland. Journal of International Education in Business, 6(2), 122–135. https://doi.org/10.1108/JIEB-05-2013-0023
Rachmawati, R. (2012). The implementaton quantum teaching method of graduate through up-grade hard skill and soft skill. Procedia - Social and Behavioral Sciences, 57, 477–485. https://doi.org/10.1016/j.sbspro.2012.09.1214
Rebele, J. E., & St. Pierre, E. K. (2019a). A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71–79. https://doi.org/10.1016/j.jaccedu.2019.07.002
Reddrop, A., & Mapunda, G. (2019). Listening skills: Accountancy educators in retreat? Australasian Accounting, Business and Finance Journal, 13(1), 76–89. https://doi.org/10.14453/aabfj.v13i1.5
Reis, A. de O., Sediyama, G. A. S., Moreira, V. de S., & Moreira, C. C. (2015). Perfil do profissional contábil: Habilidades, competências e imagem simbólica. Revista Contemporânea de Contabilidade, 12(25), 95–116. https://doi.org/10.5007/2175-8069.2015v12n25p95
Reyneke, Y., & Shuttleworth, C. C. (2018). Accounting education in an open distance learning environment: Case studies for pervasive skills enhancement. Turkish Online Journal of Distance Education, 19(3), 140–155. https://doi.org/10.17718/tojde.445115
Richardson, R. J. (1999). Pesquisa social: Métodos e técnicas. Atlas.
Samkin, G., & Keevy, M. (2019). Using a stakeholder developed case study to develop soft skills. Meditari Accountancy Research, 27(6), 862–882. https://doi.org/10.1108/MEDAR-01-2018-0260
Schutte, D., & Lovecchio, B. (2017). An evaluation of the competence requirements of South African accountants practising in the SME environment. Journal of Social Sciences, 53(2), 61–72. https://doi.org/10.1080/09718923.2017.1401786
South African Institute of Chartered Accountants - SAICA, S. A. I. of C. A. (2014). Competency framework detailed guidance for academic programmes: Competencies of a CA(SA) at the entry point of the Initial Test of Competence (ITC) (Assessment of Core Technical Knowledge). South African Institute of Chartered Accountant, Johannesburg.
Succi, C., & Canovi, M. (2019). Soft skills to enhance graduate employability: Comparing students and employers’ perceptions. Studies in Higher Education, 0(0), 1–14. https://doi.org/10.1080/03075079.2019.1585420
Villiers, R. (2010). The incorporation of soft skills into accounting curricula: Preparing accounting graduates for their unpredictable futures. Meditari Accountancy Research. 18(2), 1-22. https://doi.org/10.1108/10222529201000007
Viviers, H. (2018). Evaluating the effective development of pervasive skills: The perceptions of students at two South African saica-accredited universities. Journal for New Generation Sciences, 16, 17–39. https://hdl.handle.net/10520/EJC-151b8e2ec3
Viviers, H. A., Fouché, J. P., & Reitsma, G. M. (2016). Developing soft skills (also known as pervasive skills): Usefulness of an educational game. Meditari Accountancy Research, 24(3), 368–389. https://doi.org/10.1108/MEDAR-07-2015-0045
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Publicado
2023-07-07
Cómo citar
Bassani, F. M., Martins, M. A. dos S., & Farias, Msc., E. da S. (2023). SOFT SKILLS EN LA DOCENCIA DE PREGRADO EN CIENCIAS CONTABLES. Revista Universo Contábil, 18. https://doi.org/10.4270/ruc.2022109
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