Hybrid controller: main competences and skills
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/28428 |
Resumo: | Purpose: To identify in the scientific literature the main technical competences and professional skills associated with the technical bean counter and managerial business partner controller profiles. Methodology: A Literature Review was carried out, indexed to the Web of Science and Scopus databases, using the Chartered Association of Business Schools 2018 ranking to select scientific articles published in high quality journals in the last 10 years. The process resulted in a sample of 11 articles, on which content analysis was applied. The analysis was guided by 30 categories based on the consulted literature (theory-driven categorization). 558 codes were collected and, through them, the main competencies and skills needed by the hybrid controller were identified. Results: The technical profile presents as its main competence the Financial Accounting and Reporting competence, which concentrated more than 50% of the profile codes. The managerial profile presents the Managerial Accounting competence and the Interpersonal and Communication skill as the main ones, together concentrating less than 50% of the profile codes. The managerial profile identified is close to the hybrid controller profile, little explored in the literature, which fluctuates between the technical and managerial polar profiles due to contextual and cultural factors. Contributions of the Study: The study contributes to academia by deepening discussions on the hybrid profile, pointing out their main competencies and skills and identifying which contextual and cultural factors influence the professional profile. By highlighting the main competencies and skills, the study contributes to the practice, which can be supported by these findings to better conduct selection processes, for example, in addition to highlighting the necessary alignment between organizational context and culture and the desired profile for the controller. |
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Hybrid controller: main competences and skillsController híbrido: principales competencias y habilidadesController híbrido: principais competências e habilidadesProfessional ProfileManagement accountantHybrid profileContextual factorsCultural factorsPerfil profisionalManagement accountantPerfil híbridoFactores contextualesFactores culturalesPerfil profissionalManagement accountantPerfil híbridoFatores contextuaisFatores culturaisPerfil profissional do controllerPurpose: To identify in the scientific literature the main technical competences and professional skills associated with the technical bean counter and managerial business partner controller profiles. Methodology: A Literature Review was carried out, indexed to the Web of Science and Scopus databases, using the Chartered Association of Business Schools 2018 ranking to select scientific articles published in high quality journals in the last 10 years. The process resulted in a sample of 11 articles, on which content analysis was applied. The analysis was guided by 30 categories based on the consulted literature (theory-driven categorization). 558 codes were collected and, through them, the main competencies and skills needed by the hybrid controller were identified. Results: The technical profile presents as its main competence the Financial Accounting and Reporting competence, which concentrated more than 50% of the profile codes. The managerial profile presents the Managerial Accounting competence and the Interpersonal and Communication skill as the main ones, together concentrating less than 50% of the profile codes. The managerial profile identified is close to the hybrid controller profile, little explored in the literature, which fluctuates between the technical and managerial polar profiles due to contextual and cultural factors. Contributions of the Study: The study contributes to academia by deepening discussions on the hybrid profile, pointing out their main competencies and skills and identifying which contextual and cultural factors influence the professional profile. By highlighting the main competencies and skills, the study contributes to the practice, which can be supported by these findings to better conduct selection processes, for example, in addition to highlighting the necessary alignment between organizational context and culture and the desired profile for the controller.Objetivo: Identificar en la literatura científica las principales competencias técnicas y habilidades profesionales asociadas a los perfiles de controller técnico bean counter y gerencial business partner. Metodología: Se realizó una Revisión Bibliográfica, indexada a las bases de datos Web of Science e Scopus, siendo utilizado el ranking Chartered Association of Business Schools 2018 para seleccionar artículos científicos publicados en revistas de alta calidad en los últimos 10 años. El proceso resultó em muestras de 11 artículos, sobre los cuales se aplicó análisis de contenido. El análisis fue guiado por 30 categorías construida a partir de la literatura consultada (categorización theory-driven). Se recopilaron 558 códigos y, a través de ellos, se identificaron las principales competencias y habilidades que necesita el controller híbrido. Resultados: El perfil técnico presenta como principal competencia la Contabilidad y Reporte Financiero, que concentró más del 50% de los códigos del perfil. El perfil gerencial, presenta la competencia Contabilidad Gerencial y la Habilidad Interpersonal y de Comunicación como las principales, concentrando en conjunto menos del 50% de los códigos del perfil. El perfil gerencial identificado es cercano al perfil del controller híbrido, poco explorado en la literatura, que fluctúa entre los perfiles polares técnicos y gerencial debido a factores contextuales y culturales. Contribuciones del Estudio: El estudio contribuye a la academia al profundizar las discusiones sobre el perfil híbrido, señalando sus principales competencias y habilidades e identificando qué factores contextuales y culturales influyen en el perfil del profesional. Finalmente, al resaltar las principales competencias y habilidades, el estudio contribuye a la práctica, que puede ser apoyada por estos hallazgos para conducir mejor los procesos de selección, por ejemplo, además de resaltar la necesaria alineación entre el contexto, la cultura organizacional y el perfil deseado para el controller.Objetivo: Identificar na literatura científica as principais competências técnicas e habilidades profissionais associadas aos perfis de controller técnico bean counter e gerencial business partner. Metodologia: Foi realizada Revisão da Literatura indexada às bases de dados Web of Science e Scopus, sendo utilizado o ranking Chartered Association of Business Schools 2018 para selecionar os artigos científicos publicados em periódico de nível de qualidade elevado dos últimos 10 anos. O processo resultou em amostra de 11 artigos, sobre os quais foi aplicada análise de conteúdo. A análise foi guiada por 30 categorias construídas com base na literatura consultada (categorização theory-driven). 558 códigos foram coletados e, por meio deles, identificadas as principais competências e habilidades necessárias ao controller híbrido. Resultados: O perfil técnico apresenta como principal competência a de Contabilidade financeira e relatório, que concentrou mais de 50% dos códigos do perfil. O perfil gerencial apresenta a competência Contabilidade gerencial e a habilidade Interpessoal e de comunicação como principais, juntas concentrando menos de 50% dos códigos do perfil. O perfil gerencial identificado se aproxima do perfil híbrido de controller, pouco explorado na literatura, que flutua entre os perfis polares técnico e gerencial em razão de fatores contextuais e culturais. Contribuições do estudo: O estudo contribui com a academia ao aprofundar as discussões sobre o perfil híbrido, assinalando suas principais competências e habilidades e identificando que fatores contextuais e culturais influenciam no perfil do profissional. Ao destacar as principais competências e habilidades, o estudo contribui com a prática, que pode se apoiar nestes achados para melhor conduzir processos seletivos, por exemplo, além de salientar o necessário alinhamento entre contexto e cultura organizacionais e o perfil desejado para o controller.Portal de Periódicos Eletrônicos da UFRN2023-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2842810.21680/2176-9036.2023v15n1ID28428REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.; 67-88REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.; 67-88REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.; 67-882176-903610.21680/2176-9036.2023v15n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/28428/16596Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessCabral, Pedro Henrique Diehl Carraro, Wendy Beatriz Witt Haddad2023-02-08T21:42:03Zoai:periodicos.ufrn.br:article/28428Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-02-08T21:42:03Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Hybrid controller: main competences and skills Controller híbrido: principales competencias y habilidades Controller híbrido: principais competências e habilidades |
title |
Hybrid controller: main competences and skills |
spellingShingle |
Hybrid controller: main competences and skills Cabral, Pedro Henrique Diehl Professional Profile Management accountant Hybrid profile Contextual factors Cultural factors Perfil profisional Management accountant Perfil híbrido Factores contextuales Factores culturales Perfil profissional Management accountant Perfil híbrido Fatores contextuais Fatores culturais Perfil profissional do controller |
title_short |
Hybrid controller: main competences and skills |
title_full |
Hybrid controller: main competences and skills |
title_fullStr |
Hybrid controller: main competences and skills |
title_full_unstemmed |
Hybrid controller: main competences and skills |
title_sort |
Hybrid controller: main competences and skills |
author |
Cabral, Pedro Henrique Diehl |
author_facet |
Cabral, Pedro Henrique Diehl Carraro, Wendy Beatriz Witt Haddad |
author_role |
author |
author2 |
Carraro, Wendy Beatriz Witt Haddad |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Cabral, Pedro Henrique Diehl Carraro, Wendy Beatriz Witt Haddad |
dc.subject.por.fl_str_mv |
Professional Profile Management accountant Hybrid profile Contextual factors Cultural factors Perfil profisional Management accountant Perfil híbrido Factores contextuales Factores culturales Perfil profissional Management accountant Perfil híbrido Fatores contextuais Fatores culturais Perfil profissional do controller |
topic |
Professional Profile Management accountant Hybrid profile Contextual factors Cultural factors Perfil profisional Management accountant Perfil híbrido Factores contextuales Factores culturales Perfil profissional Management accountant Perfil híbrido Fatores contextuais Fatores culturais Perfil profissional do controller |
description |
Purpose: To identify in the scientific literature the main technical competences and professional skills associated with the technical bean counter and managerial business partner controller profiles. Methodology: A Literature Review was carried out, indexed to the Web of Science and Scopus databases, using the Chartered Association of Business Schools 2018 ranking to select scientific articles published in high quality journals in the last 10 years. The process resulted in a sample of 11 articles, on which content analysis was applied. The analysis was guided by 30 categories based on the consulted literature (theory-driven categorization). 558 codes were collected and, through them, the main competencies and skills needed by the hybrid controller were identified. Results: The technical profile presents as its main competence the Financial Accounting and Reporting competence, which concentrated more than 50% of the profile codes. The managerial profile presents the Managerial Accounting competence and the Interpersonal and Communication skill as the main ones, together concentrating less than 50% of the profile codes. The managerial profile identified is close to the hybrid controller profile, little explored in the literature, which fluctuates between the technical and managerial polar profiles due to contextual and cultural factors. Contributions of the Study: The study contributes to academia by deepening discussions on the hybrid profile, pointing out their main competencies and skills and identifying which contextual and cultural factors influence the professional profile. By highlighting the main competencies and skills, the study contributes to the practice, which can be supported by these findings to better conduct selection processes, for example, in addition to highlighting the necessary alignment between organizational context and culture and the desired profile for the controller. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-01-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/28428 10.21680/2176-9036.2023v15n1ID28428 |
url |
https://periodicos.ufrn.br/ambiente/article/view/28428 |
identifier_str_mv |
10.21680/2176-9036.2023v15n1ID28428 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/28428/16596 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.; 67-88 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.; 67-88 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.; 67-88 2176-9036 10.21680/2176-9036.2023v15n1 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
instname_str |
Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ambiente Contábil |
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Revista Ambiente Contábil |
repository.name.fl_str_mv |
Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
repository.mail.fl_str_mv |
||prof.mauriciocsilva@gmail.com |
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