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Análise das habilidades cognitivas requeridas dos candidatos ao cargo de contador na Administração Pública Federal, utilizando-se indicadores fundamentados na visão da Taxonomia de Bloom
| Content Provider | Semantic Scholar |
|---|---|
| Author | Junior, Jorge José Barros De Santana Pereira, Dimmitre Morant Vieira Gonçalves Lopes, Jorge |
| Copyright Year | 2008 |
| Abstract | This study aims to detect, by means of the six knowledge levels in Bloom´s Taxonomy, tendencies in the cognitive abilities required when professional accountants are demanded by the Brazilian Direct and Indirect Administration, using the analysis of questions posed during some recent selection exams (1999 to 2006), to evidence the intellectual performance profile outlined by the public sector. Based on this analysis, attempts are made to reflect on future measures to allow professional accountants to comply with the intellectual performance demands posed by the current global technological and economic development scenario. The article was developed using the inductive method, through bibliographical and documental research, besides statistical research techniques. The history of the last changes occurred in the professional market is addressed, particularly in the public sector, as well as the understanding of the fundamentals of Bloom´s Taxonomy, proposing some learning indicators more directed at current reality. O resultado da pesquisa demonstrou que nao se esta exigindo dos candidatos ao cargo de contador (ou com especialidade em contabilidade) os mais altos indicadores de habilidades cognitivas. Verifica-se, portanto, a necessidade de mudancas efetivas nos rumos dessa profissao, para que se possa garantir o espaco almejado para todos aqueles que optaram em trabalhar e desenvolver as Ciencias Contabeis. The research results showed that the highest cognitive skill indicators are not being demanded from candidate accountants (or with a specialization degree in accountancy). The need for effective changes are needed in where this profession is heading, in order to guarantee the space wanted by everybody who chose to work in and develop Accountancy. |
| Starting Page | 108 |
| Ending Page | 121 |
| Page Count | 14 |
| File Format | PDF HTM / HTML |
| DOI | 10.1590/S1519-70772008000100009 |
| Volume Number | 19 |
| Alternate Webpage(s) | https://www.redalyc.org/pdf/2571/257119525009.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
