Technical and transversal skills: perception of teachers in training controllers

摘要

Significant changes in the labor market have been generated due to social, technological, political, and economic transformations, making the organizations' scenario more competitive and complex. To stay competitive, organizations need updated management information, trained professionals who are adapted to the new expectations. Undergraduate courses must use educational strategies that provide holistic knowledge, with an integrative vision and development of competencies that drive their performance in different professional activities, with technical-scientific and market knowledge. Thus, this research aimed to investigate the technical and transversal competences proposed in the training of the controller, from the perception of the professors who teach the disciplines of Controlling and/or Management Accounting, in the Accounting Science undergraduate courses in Recife - PE, in view of the demands of the labor market. Since there is a demand about what would be the profile of the professional controller nowadays, not only in terms of which technical competences are required, but also in relation to transversal competences, this study is justified as it contributes to this theme. This research is classified as exploratory and descriptive in terms of objectives, with a qualitative approach regarding the problem. Data collection was carried out through a survey among the 37 active courses of 35 higher education institutions in Recife - PE, using an electronic questionnaire, obtaining 48.6 of responses from the professors. The study showed that, in the view of the professors, most of the skills most demanded by the job market are technical and just over a third are transversal. All the competences listed for the professors were identified as being worked on in their disciplines, although in different intensities, and the most cited among the technical and transversal competences were: Cost Management, Accounting and Finance, Information Management, Planning, Strategic Vision and Capacity Analytics.