INVESTIGATING AND IDENTIFYING EFFECTIVE FACTORS IN MEASURING OF META-COMPETENCE IN ACCOUNTANTS
Abstract
The qualifications needed by professions are changing rapidly in today's changing world, and the accounting system, as the vital artery of companies, requires employees with specific skills and capabilities to carry out their profession and career. All accountants need professional competencies to effectively implement their job and profession, and measuring and evaluating these competencies is of great importance to employers. The purpose of this study is to Investigating and Identifying Effective Factors in Measuring of accountants' meta-competence in Iran considering the accountants' role in the success of companies. The statistical population of the present research is consisted of the experts including university professors in the field of accounting as well as public accountants in Iran. The randomized sampling method was used to select the sample. This present study is a fundamental research in terms of the purpose, and qualitative in term of the data type. Also, the interview method and the questionnaire were used in data collection. In the first step of this research, a questionnaire was drafted using theoretical foundations and interviews with experts. Then, by completing 252 questionnaires by experts in the second and third quarter of 2017, relevant data was collected and this data were analyzed using exploratory and confirmatory factor analysis. The main question of the research is that 'what factors are appropriate and important for measuring the accountants' meta-competence?'. According to the research findings, Influencing/Persuading, Teamwork/relationship building, Critical/analytical thinking, Self/time management, Leadership, See bigger picture, Presentation, and Communication are appropriate for the measurement of the accountants' meta-competence and the effect of these factors on the accountants' meta-competence is significant and positive.
JEL: M40, M41, M49
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DOI: http://dx.doi.org/10.46827/ejefr.v0i0.627
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