Habilidades Relevantes para a Perícia Contábil Criminal: A Percepção dos Peritos e Delegados da Polícia Federal

Abstract

This research aimed to identify which skills are considered most relevant to the practice of criminal accounting expertise in Brazil. As in international research, the skills perceived as most relevant were written communication, deductive analysis and critical thinking. Among the less relevant skills were the interview and the solution and negotiation of conflicts. In the second part, while experts and delegates jointly consider written communication to be the most present skills, delegates diverge from experts in terms of critical thinking and serenity. In addition, the respondents indicated skills that had not been investigated, and the most cited skills were proactivity, objectivity and updating. In the light of forensic accounting, the research method used was the survey, using a predefined questionnaire with open and closed questions, which 144 respondents answered. The study was divided into three parts: the first about the perceived relevance of the skills, the second about the perceived practical application of skills and the third part allowed the respondents to contribute with suggestions of skills that were considered relevant but did not figure among the skills investigated. The study contributes to the establishment of curricular guidelines for undergraduate and postgraduate courses related to the training of skills considered relevant for the training of future professionals and for the improvement of criminal accounting experts. Finally, we observe that the skills investigated and suggested can contribute to all areas of accounting expertise.