Accounting entrepreneurship skills: perspectives of accounting sciences academics
DOI:
https://doi.org/10.33448/rsd-v12i2.39948Keywords:
Perspectivas; Habilidades empresariales; Ciencias contables.Abstract
The study aimed to demonstrate the perspectives of Accounting students at Unitins on entrepreneurial skills. To this end, we sought to identify the existence of 10 entrepreneurial skills in a sample of 40 students. For this, a questionnaire with an internal consistency of Cronbach's alpha above 0.8 was used, as a data collection instrument structured in 10 blocks of questions that collect the level of agreement in a 5-point lirket scale, each block being corresponding to a type of competency. The results show that all skills were present in the students, but some were more present than others. Such variations can cause positive effects, but most of these occurrences emerge under negative effects to the emergence and maintenance of new enterprises. This interpretation was only possible after a detailed investigation based on the review of studies, since the investigation of the quantitative analysis of the results did not efficiently demonstrate the degree of manifestation of competences.
References
de Araujo, G. F., & Davel, E. P. B. (2018). Educação empreendedora: avanços e desafios. Cadernos de Gestão e Empreendedorismo, 6(3), 47-68.
Behling, G., & Lenzi, F. C. (2019). Entrepreneurial competencies and strategic behavior: A study of micro entrepreneurs in an emerging country. BBR. Brazilian Business Review, 16, 255-272.
Bernardi, L., & de Empreendorismo, M. (2003). Gestão: Fundamentos, Estratégias e Dinâmica. Editora Atlas.
Cooley, L. (1990). Entrepreneurship training and the strengthening of entrepreneurial performance. Final Report. Contract. Washington: USAID.
de Araújo, E. L. R. L., & de Oliveira Tabosa, M. C. (2021). O desenvolvimento das habilidades empreendedoras no profissional contábil atual. Revista Campo do Saber, 6(2).
de Freitas, I. A., & Brandão, H. P. (2009). Trilhas de aprendizagem como estratégia de TD&E. Treinamento, desenvolvimento e educação em organizações e trabalho, 97.
Farfus, D., de Souza Rocha, M. C., & Fernandes, B. K. (2008). Transformando idéias em planos de negócios: a experiência do programa SESI empreendedorismo social no Estado do Paraná. Revista Intersaberes, 3(5), 94-123.
Lana, J., Orlandi, C., Camargo, M., Branco, M. A., & Lenzi, F. C. (2013). A relação das competências empreendedoras e da conduta intraempreendedora no setor de serviços educacionais. Revista Pensamento Contemporâneo em Administração, 7(2), 77-95.
Lenzi, F. C., Ramos, F., Maccari, E. A., & Martens, C. D. P. (2012). O desenvolvimento de competências empreendedoras na administração pública: um estudo com empreendedores corporativos na prefeitura de Blumenau, Santa Catarina. Gestão & Regionalidade, 28(82).
Lizote, S. A., & Verdinelli, M. A. (2014). Relação entre competências empreendedoras e desempenho: um estudo em empresas prestadoras de serviços contábeis. Revista de Contabilidade e Organizações, 8(22), 49-59.
Mamede, M. (2005). Perfil de competências empreendedoras dos investidores Portugueses e Brasileiros: Um estudo comparativo na rede hoteleira do Ceará. Encontro da associação nacional de pós-graduação e pesquisa em administração, 29.
Man, T. W., & Lau, T. (2000). Entrepreneurial competencies of SME owner/managers in the Hong Kong services sector: A qualitative analysis. Journal of Enterprising Culture, 8(03), 235-254.
Moura, M. C. C. D., & Bitencourt, C. C. (2006). A articulação entre estratégia e o desenvolvimento de competências gerenciais. RAE eletrônica, 5.
Mueller, S. L., & Thomas, A. S. (2001). Culture and entrepreneurial potential: A nine country study of locus of control and innovativeness. Journal of business venturing, 16(1), 51-75.
Nóbrega, M. A. P. de, Fernandes, A. J., & Formiga, N. S. (2022). The competences of the professional of the future, the practices of organizations and ambidexterity: A correlational study with professionals of the companies of the ‘S’ System. Research, Society and Development, 11(17), e93111738742. https://doi.org/10.33448/rsd-v11i17.38742
Oliveira, A. L. O., de Oliveira Almeida, C., Perez, G., Slomski, V. G., & de Souza Junior, A. V. T. (2022). Fatores determinantes do comportamento empreendedor de concluintes do curso de Ciências Contábeis. Revista Liceu On-Line, 12(1), 94-124.
Peña-Ayala, A., & Villegas-Berumen, H. G. (2020). Evaluation of the influence that higher education boosts on students’ entrepreneurial proclivity: Evidence from Mexico and Spain. International Journal of Management Education, 18(3), [100404]. https://doi.org/10.1016/j.ijme.2020.100404
Pinto, J., & Dornelas, J. (2014). Identificando aspectos colaborativos em grupos de pesquisa da UFPE. Mostra Georges Pellerin de Trabalhos Acadêmicos em Administração da Informação, 1.
Rae, D. (2006). Entrepreneurial learning: A conceptual framework for technology-based enterprise. Technology Analysis & Strategic Management, 18(1), 39-56.
Silva, G. M. da., & Barbosa, V. P. (2023). Disclosure of depreciation in the municipalities of the state of Tocantins. Research, Society and Development, 12(1), e11012139713. https://doi.org/10.33448/rsd-v12i1.39713
Silva, B. A, & Azevedo, R. V. de (2022). The administrator’s civil responsibility in business failure: an analysis of the case Sadia PAS 18/2008. Research, Society and Development, 11(17), e60111738753. https://doi.org/10.33448/rsd-v11i17.38753
Souza, S. P. (2006). Os novos horizontes da gestão: aprendizagem organizacional e competências. Revista de Administração Contemporânea, 10, 175-176.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Arkenes Gomes de Lima; Valdenês Pacheco Barbosa; Raquel Batista dos Santos
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3) Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
