Abstract
The research aims to analyze the patterns of similarities of skills and abilities signaled in job advertisements for an accountant position, from the guidelines of the International Federation of Accountants (IFAC), under the light of signaling theory. To achieve the objective, a content analysis was carried out on 200 job advertisements for an accountant position on the “Catho” and “LinkedIn” websites. Through descriptive statistics, the competencies and skills most demanded by the market were identified and later, with cluster analysis, the advertisements from different organizations were grouped. The study shows, as requirements for hiring, professionals who demonstrate, in addition to the technical skills exclusive to Accountants, emerging skills, such as critical thinking, problem solving and teamwork. Three job profiles were highlighted based on the competencies/skills that companies require when hiring accountants: languages; financial reporting and taxation, accounting management. The contribution of this research is to provide institutions, educators and professionals in the area, with insights into the requirements demanded by the job market for accounting professionals, and they can use this information for a constant professional update, aiming to meet the real needs of companies.
Highlights
The context and dynamics of the global business environment have resulted in changes in the skill sets required by accountants seeking to add value to organizations
It becomes necessary to analyze this constant interaction between the labor market and professionals, since they mutually send signals regarding the requirements and expectations of the competencies possessed by potential candidates for accountant positions
To answer the research question: What are the patterns of similarities in competencies and skills signaled by employers to accountants? This study focuses on a content analysis of 200 online job advertisements for accountant positions posted by organizations based in Brazil
Summary
The context and dynamics of the global business environment have resulted in changes in the skill sets required by accountants seeking to add value to organizations. This research contributes by the comprehensiveness of the advertisements' geographic space It broadens the understanding in national studies of the competencies required of the accounting professional through the Signaling Theory, and analyzes the competencies and skills in clusters, since organizations demand multiple competencies concurrently for accountant positions. Based on the survey results, recruitment consultants and job website managers can better help companies intending to hire accountants to present their competency/skills requirements according to the desired profile, because the signals (requirements) issued by the market must follow the socio-economic context experienced. Just as the competencies/skills of individuals are signals for hiring, the requirements demanded by the market are a point of attention for employees
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