Gestión Humana Integral con base en Competencias Laborales Research Papers (original) (raw)

In Brazil, the process of reconciliation and accountant convergence in the public sector has been named The New Public Accounting. In this process, the goal is standardization and alignment of Brazilian standards in relation to the International Public Sector Accounting Standard – IPSAS, edited by International Public Sector Accounting Standard Board and published by International Federation of Accountants - IFAC. This convergence was planned to 2012, but the Secretary of National Treasure (SNT) extended the deadline of some standards to 2014, for some municipalities. The Federal Accounting Council has published in 2008, the Brazilian Accounting Standards Applied to the Public Sector, and based on these standards, the SNT has edited the Manual of Accounting Applied to the Public Sector. The goal of this study was to identify and analyze the accountant’s competences, on a municipal public sector basis, face to the challenge of adherence of these professionals into the context of validity of the complete New Public Accounting. Its importance may be seen by the lack of publications about competences in the public sector accountability. Kaplan and Norton suggest three categories of competence profile, as described by knowledge, abilities, and values required for the employee to be successful in certain position. The research may be described as using a mixed method with a methodological qualiquanti approach. The early approach was qualitatively based on documental research, followed by a quantitative approach using a survey method. The research technique was the questionnaire using the Lickert’s scale. The interviewees in the pre-test stage were the accountants of municipal public sector, excluding those occupying leading accountant positions, who represented 4 municipalities from the South Cone of Rondonia State, totalizing eighteen questionnaires applied. The actors in the final stage of research were accountants occupying leading accounting position at the municipalities of state, with assessment delivered by e-mail been supported by Regional Council of Accounting. At the first and second stages of results analysis we seek to evaluate the competence profile with 7 knowledges, 8 abilities, and 16 values or ethical competences, in order to elaborate the research instrument. At the third stage (pre-test results), we observed that the level of importance answered by the interviewees remained at the interval of extreme importance and many importance over the three dimensions of the competence profile, which validate the instrument to the final research stage, although the scale was altered to the concordance type. To conclude, we state that municipal accountants’ professionals, in Rondonia State, shall develop competences related to the expenditure applied to the public sector, analysis of public account, evaluation of results at the municipal public management, leadership, qualification of human resources and flexibility. In addition, we also conclude that the formation needed to the professional profile, in the context of new accounting of public sector – in the ambit of municipal institution, is the Bachelor of Accounting Science with emphasis in information systems, expenses, accountancy analysis, patrimonial, budgetary, and financial, and also leadership.