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A percepção de uma das firmas de auditoria (Big four) em relação à aderência da formação dos seus novos profissionais no Brasil
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_Luciano Medeiros.pdf | 736.82 KB | Adobe PDF |
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Abstract(s)
O objetivo desta dissertação é investigar a percepção da formação dos profissionais de auditoria contábil quanto ao atendimento das expectativas de uma firma de auditoria, considerando as variáveis latentes: Auditoria, Instituições de Ensino Superior - IES e o Profissional. A metodologia utilizada contempla um método descritivo e explicativo, com revisão da literatura e uso de Survey aplicada em empresa de auditoria (Big Four), identificando 20 indicadores (variáveis mensuráveis), utilizando o modelo de equações estruturais (Partial Least Square). Os resultados evidenciam a importância da formação interna do auditor, ao mesmo tempo que algumas características comportamentais (assiduidade, liderança) indicaram um peso menor, no processo de demanda do mercado (profissional). O modelo apresentado corrobora com informações para o processo de seleção de profissionais, no instante em que sinaliza informações (indicadores) – no binômio Formação x Demanda. A pesquisa tem a limitação quanto à sua aplicação no âmbito de uma única firma de auditoria (Big Four) do mercado. O trabalho propicia um modelo de medição para o entendimento da percepção dos requisitos do mercado, das características do futuro profissional e das IES.
The objective of this dissertation is to investigate the perception of the professionals training, of accounting audit, regarding the fulfillment of the expectations of an audit firm, considering the latent variables: Audit firms, Accounting College and Professional. The methodology used includes a descriptive and explanatory method, with a review of the literature and the use of survey applied in auditing company (Big Four), identifying 20 indicators (measurable variables) using the structural equations model (Partial Least Square). The results indicate the importance of internal auditor training, while some behavioral characteristics (assiduity, leadership) indicated a lower weight in the process of market (professional) demand. The model presented corroborates with information for the process of selection of professionals, the moment it signals information (indicators) - in the binomial Formation x Demand. The research has the limitation as to its application within a single auditing company (Big Four) of the market. The work provides a measurement model for the understanding of the perception of market requirements, the characteristics of the professional and Accounting College.
The objective of this dissertation is to investigate the perception of the professionals training, of accounting audit, regarding the fulfillment of the expectations of an audit firm, considering the latent variables: Audit firms, Accounting College and Professional. The methodology used includes a descriptive and explanatory method, with a review of the literature and the use of survey applied in auditing company (Big Four), identifying 20 indicators (measurable variables) using the structural equations model (Partial Least Square). The results indicate the importance of internal auditor training, while some behavioral characteristics (assiduity, leadership) indicated a lower weight in the process of market (professional) demand. The model presented corroborates with information for the process of selection of professionals, the moment it signals information (indicators) - in the binomial Formation x Demand. The research has the limitation as to its application within a single auditing company (Big Four) of the market. The work provides a measurement model for the understanding of the perception of market requirements, the characteristics of the professional and Accounting College.
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Keywords
Percepção Formação Contabilidade Firmas de auditoria Perception Accountability Formation Audit Firms