Resumen

QUELHAS MARTINS, Carlos; COVAS, Ana; RIBEIRO, José Carlos  y  SALAZAR SOARES, Vasco Jorge. RELEVANT TECHNICAL SKILLS ACCORDING TO PORTUGUESE ACCOUNTING PROFESSIONALS. Innovar [online]. 2023, vol.33, n.88, pp.83-100.  Epub 01-Jun-2024. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v33n88.106272.

The world is constantly changing, whether due to the continuous evolution of markets and technology or thanks to the increase of internationalization, competition, and innovation, which requires a constant updating of accounting professionals’ skills, an issue worth of study. In this sense, the main objective of this article is to assess the importance of technical skills for the exercise of the accounting profession from the perspective of professionals in this field of knowledge. This work also seeks to investigate any existing differences in the importance given to technical skills depending on the business sector (business, public or non-profit) where professionals perform their activities, which is the main innovative feature of this research. Through a questionnaire, factor analysis and structural equations were applied to identify the main explanatory factors behind the technical skills by Portuguese accounting professionals. Our main findings show that technical skills play a critical role among these professionals, and that the business sector determines the importance granted to such skills. The construct “specific accounting skills” proved to be the most important factor within the set of technical skills. This research thus contributes to the increase of scientific knowledge on the subject.

Palabras clave : Technical skills; Portugal; accounting professionals; business sector.

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