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Oportunidades do Controlo de Gestão na perspetiva da carreira do Contabilista na zona Centro de Portugal
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| 1.05 MB | Adobe PDF |
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Abstract(s)
Existindo alterações constantes na carreira dos Contabilistas, este estudo analisa as oportunidades que um mestrado em Controlo de Gestão poderá oferecer em Portugal. É apresentada a evolução histórica da carreira do contabilista, os requisitos necessários e os desafios atuais enfrentados no contexto português. O estudo apresenta o papel estratégico do Contabilista Certificado, as exigências existentes para o seu sucesso na carreira e a relevância de integrar o controlo de gestão na prática contabilística, principalmente como um meio de reposicionamento estratégico do profissional. Foi realizada uma investigação qualitativa exploratória a partir de entrevistas com contabilistas, gestores e professores, utilizando a técnica de cartões. As dez entrevistas foram realizadas no período de 3 de junho a 21 de junho de 2025. Os resultados evidenciam que os contabilistas, ao deterem conhecimentos em Controlo de Gestão, contribuem para um melhor apoio aos gestores na tomada de decisão, tornando-se um reforço como consultores estratégicos. Isso exige uma adaptação consistente para colmatar as atualizações legislativas e tecnológicas constantes.
Given the constant changes in the career of accountants, this study analyzes the opportunities that a master's degree in Management Control can offer in Portugal. It presents the historical evolution of the accounting career, the necessary requirements, and the current challenges faced in the Portuguese context. The study presents the strategic role of the Certified Accountant, the requirements for career success, and the importance of integrating management control into accounting practice, particularly as a means of strategic repositioning for professionals. A exploratory qualitative investigation was conducted based on interviews with accountants, managers, and teachers, using the card technique. The ten interviews were conducted between June 3 and June 21, 2025. The results show that accountants, with their knowledge of management control, contribute to better support for managers in decision-making, becoming reinforcement as strategic consultants. This requires consistent adaptation to keep up with constant legislative and technological updates.
Given the constant changes in the career of accountants, this study analyzes the opportunities that a master's degree in Management Control can offer in Portugal. It presents the historical evolution of the accounting career, the necessary requirements, and the current challenges faced in the Portuguese context. The study presents the strategic role of the Certified Accountant, the requirements for career success, and the importance of integrating management control into accounting practice, particularly as a means of strategic repositioning for professionals. A exploratory qualitative investigation was conducted based on interviews with accountants, managers, and teachers, using the card technique. The ten interviews were conducted between June 3 and June 21, 2025. The results show that accountants, with their knowledge of management control, contribute to better support for managers in decision-making, becoming reinforcement as strategic consultants. This requires consistent adaptation to keep up with constant legislative and technological updates.
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Keywords
Contabilidade Carreira do contabilista Controlo de gestão