{"id":"https://openalex.org/W4385652196","doi":"https://doi.org/10.15446/innovar.v33n88.106272","title":"Compet\u00eancias t\u00e9cnicas relevantes na perce\u00e7\u00e3o dos profissionais de contabilidade no contexto portugu\u00eas","display_name":"Compet\u00eancias t\u00e9cnicas relevantes na perce\u00e7\u00e3o dos profissionais de contabilidade no contexto portugu\u00eas","publication_year":2022,"publication_date":"2022-12-16","ids":{"openalex":"https://openalex.org/W4385652196","doi":"https://doi.org/10.15446/innovar.v33n88.106272"},"language":"pt","primary_location":{"id":"doi:10.15446/innovar.v33n88.106272","doi":"https://doi.org/10.15446/innovar.v33n88.106272","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15446/innovar.v33n88.106272","pdf_url":"https://revistas.unal.edu.co/index.php/innovar/article/download/106272/87299","source":{"id":"https://openalex.org/S1043165204","display_name":"Innovar","issn_l":"0121-5051","issn":["0121-5051","2248-6968"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","poland-20","publindex-b","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310318911","host_organization_name":"National University of Colombia","host_organization_lineage":["https://openalex.org/P4310318911"],"host_organization_lineage_names":["National University of Colombia"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Innovar","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://revistas.unal.edu.co/index.php/innovar/article/download/106272/87299","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078686827","display_name":"Carlos Quelhas Martins","orcid":"https://orcid.org/0000-0001-6492-1587","observed_orcids":["https://orcid.org/0000-0001-6492-1587"]},"institutions":[{"id":"https://openalex.org/I4210097731","display_name":"Instituto Superior de Entre Douro e Vouga","ror":"https://ror.org/00w53b262","country_code":"PT","type":"education","lineage":["https://openalex.org/I4210097731"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Carlos Quelhas Martins","raw_affiliation_strings":["Instituto Superior Entre Douro e Vouga"],"raw_orcid":"https://orcid.org/0000-0001-6492-1587","affiliations":[{"raw_affiliation_string":"Instituto Superior Entre Douro e Vouga","institution_ids":["https://openalex.org/I4210097731"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5092617505","display_name":"Ana Dias Covas","orcid":"https://orcid.org/0000-0002-6709-6030","observed_orcids":["https://orcid.org/0000-0002-6709-6030"]},"institutions":[{"id":"https://openalex.org/I4210097731","display_name":"Instituto Superior de Entre Douro e Vouga","ror":"https://ror.org/00w53b262","country_code":"PT","type":"education","lineage":["https://openalex.org/I4210097731"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Ana Covas","raw_affiliation_strings":["Instituto Superior de Entre Douro e Vouga"],"raw_orcid":"https://orcid.org/0000-0002-6709-6030","affiliations":[{"raw_affiliation_string":"Instituto Superior de Entre Douro e Vouga","institution_ids":["https://openalex.org/I4210097731"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035580085","display_name":"Jos\u00e9 Carlos Ribeiro","orcid":"https://orcid.org/0000-0002-2719-3573","observed_orcids":["https://orcid.org/0000-0002-2719-3573"]},"institutions":[{"id":"https://openalex.org/I4210097731","display_name":"Instituto Superior de Entre Douro e Vouga","ror":"https://ror.org/00w53b262","country_code":"PT","type":"education","lineage":["https://openalex.org/I4210097731"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Carlos Ribeiro","raw_affiliation_strings":["Instituto Superior de Entre Douro e Vouga"],"raw_orcid":"https://orcid.org/0000-0002-2719-3573","affiliations":[{"raw_affiliation_string":"Instituto Superior de Entre Douro e Vouga","institution_ids":["https://openalex.org/I4210097731"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5102026178","display_name":"Vasco Salazar Soares","orcid":"https://orcid.org/0000-0001-7194-2140","observed_orcids":["https://orcid.org/0000-0001-7194-2140"]},"institutions":[{"id":"https://openalex.org/I4210097731","display_name":"Instituto Superior de Entre Douro e Vouga","ror":"https://ror.org/00w53b262","country_code":"PT","type":"education","lineage":["https://openalex.org/I4210097731"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Vasco Jorge Salazar Soares","raw_affiliation_strings":["Instituto Superior de Entre Douro e Vouga"],"raw_orcid":"https://orcid.org/0000-0001-7194-2140","affiliations":[{"raw_affiliation_string":"Instituto Superior de Entre Douro e Vouga","institution_ids":["https://openalex.org/I4210097731"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210097731"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"33","issue":"88","first_page":"83","last_page":"100"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9307000041007996,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9307000041007996,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.029899999499320984,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12802","display_name":"Competency Development and Evaluation","score":0.027499999850988388,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/technical-skills","display_name":"technical skills","score":0.847000002861023},{"id":"https://openalex.org/keywords/accountants","display_name":"accountants","score":0.9739999771118164},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.7639999985694885},{"id":"https://openalex.org/keywords/professional-competence","display_name":"professional competence","score":0.6100000143051147},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.7710000276565552},{"id":"https://openalex.org/keywords/portugal","display_name":"Portugal","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4923609495162964},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4138791859149933},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.22254648804664612}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.15446/innovar.v33n88.106272","doi":"https://doi.org/10.15446/innovar.v33n88.106272","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15446/innovar.v33n88.106272","pdf_url":"https://revistas.unal.edu.co/index.php/innovar/article/download/106272/87299","source":{"id":"https://openalex.org/S1043165204","display_name":"Innovar","issn_l":"0121-5051","issn":["0121-5051","2248-6968"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","poland-20","publindex-b","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310318911","host_organization_name":"National University of Colombia","host_organization_lineage":["https://openalex.org/P4310318911"],"host_organization_lineage_names":["National University of Colombia"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Innovar","raw_type":"journal-article"},{"id":"pmh:oai:ojs.unal.edu.co:article/106272","doi":null,"is_oa":true,"landing_page_url":"https://revistas.unal.edu.co/index.php/innovar/article/view/106272","pdf_url":null,"source":{"id":"https://openalex.org/S1043165204","display_name":"Innovar","issn_l":"0121-5051","issn":["0121-5051","2248-6968"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","poland-20","publindex-b","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310318911","host_organization_name":"National University of Colombia","host_organization_lineage":["https://openalex.org/P4310318911"],"host_organization_lineage_names":["National University of Colombia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0121-5051","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:www.revistas.unal.edu.co:article/106272","doi":null,"is_oa":false,"landing_page_url":"https://revistas.unal.edu.co/index.php/innovar/article/view/106272","pdf_url":null,"source":{"id":"https://openalex.org/S4377196295","display_name":"Magazine Portal Bibliotech Digital (Universidad Nacional de Colombia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I36243813","host_organization_name":"Universidad Nacional de Colombia","host_organization_lineage":["https://openalex.org/I36243813"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Innovar; Vol. 33 No. 88 (2023); 83-100","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:336a474944d54f6dbf694cfaa8c6003d","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/336a474944d54f6dbf694cfaa8c6003d","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Innovar: Revista de Ciencias Administrativas y Sociales, Vol 33, Iss 88 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.15446/innovar.v33n88.106272","doi":"https://doi.org/10.15446/innovar.v33n88.106272","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15446/innovar.v33n88.106272","pdf_url":"https://revistas.unal.edu.co/index.php/innovar/article/download/106272/87299","source":{"id":"https://openalex.org/S1043165204","display_name":"Innovar","issn_l":"0121-5051","issn":["0121-5051","2248-6968"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","poland-20","publindex-b","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310318911","host_organization_name":"National University of Colombia","host_organization_lineage":["https://openalex.org/P4310318911"],"host_organization_lineage_names":["National University of Colombia"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Innovar","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546},{"display_name":"Quality education","id":"https://metadata.un.org/sdg/4","score":0.4156000018119812}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4385652196.pdf","grobid_xml":"https://content.openalex.org/works/W4385652196.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W24774326","https://openalex.org/W162163816","https://openalex.org/W1513758883","https://openalex.org/W1559415814","https://openalex.org/W1965905941","https://openalex.org/W1977592183","https://openalex.org/W1989319485","https://openalex.org/W1999618357","https://openalex.org/W2008556818","https://openalex.org/W2093062486","https://openalex.org/W2121905876","https://openalex.org/W2124669585","https://openalex.org/W2321252187","https://openalex.org/W2337239134","https://openalex.org/W2339151224","https://openalex.org/W2553430766","https://openalex.org/W2589898439","https://openalex.org/W2726018563","https://openalex.org/W2884743434","https://openalex.org/W2885997794","https://openalex.org/W2901066847","https://openalex.org/W2981899860","https://openalex.org/W3042849034","https://openalex.org/W3095288965","https://openalex.org/W3188177387","https://openalex.org/W3197386108","https://openalex.org/W3210506237","https://openalex.org/W4246883142","https://openalex.org/W6946459497"],"related_works":["https://openalex.org/W6980707029","https://openalex.org/W7033486378","https://openalex.org/W7057562310","https://openalex.org/W7032866919","https://openalex.org/W3159641648","https://openalex.org/W6980049379","https://openalex.org/W4221063390","https://openalex.org/W4313390092","https://openalex.org/W7036136127","https://openalex.org/W2723510108"],"abstract_inverted_index":{"O":[0,170],"mundo":[1],"est\u00e1":[2],"em":[3,86,139],"constante":[4,29],"muta\u00e7\u00e3o,":[5],"quer":[6,15],"pela":[7],"permanente":[8],"evolu\u00e7\u00e3o":[9],"dos":[10,31,68,135],"mercados":[11],"e":[12,22,122,157],"da":[13,18,20,23,63,97,112],"tecnologia,":[14],"pelo":[16],"aumento":[17,193],"internacionaliza\u00e7\u00e3o,":[19],"concorr\u00eancia":[21],"inova\u00e7\u00e3o,":[24],"o":[25,42,47,61,108,159,177,192],"que":[26,147,158],"exige":[27],"uma":[28,152],"adapta\u00e7\u00e3o":[30],"profissionais":[32,69,101,136,156],"de":[33,70,90,116,123,137,161,174],"contabilidade":[34,138],"ao":[35],"n\u00edvel":[36],"das":[37,57,83,132,184],"suas":[38],"compet\u00eancias,":[39],"tornando-se":[40],"importante":[41],"seu":[43],"estudo.":[44],"Neste":[45],"sentido,":[46],"presente":[48,113],"artigo":[49],"tem":[50],"como":[51],"objetivo":[52],"principal":[53,109],"aferir":[54],"a":[55,103,119,164],"import\u00e2ncia":[56,82,165,181],"compet\u00eancias":[58,84,133,149,168,185],"t\u00e9cnicas":[59,85,134,150],"para":[60,126,191],"exerc\u00edcio":[62],"profiss\u00e3o":[64],"contabil\u00edstica,":[65],"na":[66,81],"perspetiva":[67],"contabilidade.":[71],"Constitui,":[72],"ainda,":[73],"prop\u00f3sito":[74],"deste":[75],"estudo":[76],"averiguar":[77],"eventuais":[78],"diferen\u00e7as":[79],"existentes":[80],"fun\u00e7\u00e3o":[87],"do":[88,194],"setor":[89,160],"atividade":[91,162],"(empresarial,":[92],"p\u00fablico":[93],"ou":[94],"n\u00e3o":[95],"lucrativo)":[96],"entidade":[98],"onde":[99],"os":[100,128],"exercem":[102],"sua":[104],"atividade,":[105],"sendo":[106],"este":[107],"car\u00e1ter":[110],"inovador":[111],"investiga\u00e7\u00e3o.":[114],"Atrav\u00e9s":[115],"question\u00e1rio,":[117],"aplicou-se":[118],"an\u00e1lise":[120],"fatorial":[121],"equa\u00e7\u00f5es":[124],"estruturais":[125],"identificar":[127],"principais":[129,142],"fatores":[130],"explicativos":[131],"Portugal.":[140],"Os":[141],"resultados":[143],"obtidos":[144],"permitem":[145],"afirmar":[146],"as":[148],"assumem":[151],"posi\u00e7\u00e3o":[153],"preponderante":[154],"nestes":[155],"condiciona":[163],"dada":[166],"\u00e0s":[167],"t\u00e9cnicas.":[169,186],"construto":[171],"\u201ccompet\u00eancias":[172],"espec\u00edficas":[173],"contabilidade\u201d":[175],"revelou-se":[176],"fator":[178],"com":[179],"maior":[180],"no":[182],"conjunto":[183],"Esta":[187],"investiga\u00e7\u00e3o":[188],"contribui,":[189],"assim,":[190],"conhecimento":[195],"cient\u00edfico.":[196]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-08-09T00:00:00"}