Determinantes individuais e organizacionais da competência digital de profissionais de contabilidade gerencial
DOI:
https://doi.org/10.17524/repec.v19.e3798Palavras-chave:
Controladoria, Profissão, Competência Digital, Digitalização, Desenvolvimento de EscalasResumo
Objetivo: Propor um instrumento para mensurar a competência digital de profissionais de contabilidade gerencial e identificar os fatores individuais e organizacionais mais relevantes associados a essa competência.
Método: Realizou-se um levantamento com 109 profissionais de contabilidade gerencial para desenvolver e validar uma escala de competência digital composta por 10 itens, seguindo as etapas metodológicas de desenvolvimento de escalas (elaboração de itens, construção da escala e avaliação da dimensionalidade, confiabilidade e validade), bem como análises fatoriais exploratória e confirmatória. Também foram examinadas variáveis individuais (cargo, experiência, idade, gênero, escolaridade) e organizacionais (departamento de análise de dados, afinidade tecnológica, porte da empresa, transformação digital).
Resultados: Os resultados indicam que fatores individuais estão significativamente associados à competência digital dos profissionais de contabilidade gerencial. Especificamente, a competência digital declina com a idade, mas é mais elevada entre os profissionais que ocupam cargos de controladoria e aqueles com maior interesse em tecnologia. Além disso, a competência digital está negativamente associada à presença de um departamento de análise de dados independente na organização.
Contribuições: Este estudo apresenta várias contribuições. Primeiramente, representa um avanço na literatura sobre digitalização na contabilidade gerencial, evidenciando que características individuais desempenham um papel central no aprimoramento da competência digital na área contábil e financeira. Em segundo lugar, traz uma contribuição metodológica, ao introduzir uma nova escala para mensurar a competência digital de contadores de contabilidade gerencial. Por fim, oferece implicações práticas, ao sugerir que departamentos de análise de dados independentes podem, inadvertidamente, dificultar o desenvolvimento da competência digital desses profissionais.
Tradução
Este artigo é uma tradução em English do artigo:
Individual- and Firm-level Determinants of Management Accountants´' Digital Competence
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Ferrando, P. J., & Lorenzo-Seva, U. (2017). Program FACTOR at 10: Origins, development and future directions. Psicothema, 29(2), 236–240. https://doi.org/10.7334/psicothema2016.304
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Grošelj, D., van Deursen, A. J. A. M., Dolničar, V., Burnik, T., & Petrovčič, A. (2021). Measuring internet skills in a general population: A large-scale validation of the short Internet Skills Scale in Slovenia. The Information Society, 37(2), 63–81. https://doi.org/10.1080/01972243.2020.1862377
Hair, J., Black, W. C., Babin, B., & Anderson, R. E. (2018). Multivariate Data Analysis (8th ed.). Cengage Learning.
Hargittai, E. (2010). Digital Na(t)ives? Variation in internet skills and uses among members of the “net Generation.” Sociological Inquiry, 80(1), 92–113. https://doi.org/10.1111/j.1475-682X.2009.00317.x
Hargittai, E., & Shafer, S. (2006). Differences in Actual and Perceived Online Skills: The Role of Gender*. Social Science Quarterly, 87(2), 432–448. https://doi.org/10.1111/j.1540-6237.2006.00389.x
Hecht, G. W. (2021). Accounting Analytics - Leveraging New Opportunities. Revista de Educação e Pesquisa Em Contabilidade (REPeC), 15(4). https://doi.org/10.17524/repec.v15i4.3031
Heinzelmann, R. (2019). Digitalizing Management Accounting. In Controlling – Aktuelle Entwicklungen und Herausforderungen (pp. 207–226). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-27723-9_9
Herbold, J. (2021). CPA Evolution: Avoiding Professional Extinction. Revista de Educação e Pesquisa Em Contabilidade (REPeC), 15(3). https://doi.org/10.17524/repec.v15i3.2982
Hernandez-Nieto, R. A. (2002). Contributions to Statistical Analysis. Booksurge Publishing.
Hinkin, T. R. (1998). A Brief Tutorial on the Development of Measures for Use in Survey Questionnaires. Organizational Research Methods, 1(1), 104–121. https://doi.org/10.1177/109442819800100106
Holmes, H., & Burgess, G. (2022). Digital exclusion and poverty in the UK: How structural inequality shapes experiences of getting online. Digital Geography and Society, 3, 100041. https://doi.org/10.1016/j.diggeo.2022.100041
Horton, K. E., Wanderley, C. de A., Souza, G. H. C., & Araujo, J. G. (2020). Roles and Attitudes in the Management Accounting Profession: An International Study. Management Accounting Quarterly, 21(3).
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Kline, R. B. (2015). Principles and Practice of Structural Equation Modeling (4th ed.). The Guilford Press.
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Livingstone, S., & Helsper, E. (2007). Gradations in digital inclusion: children, young people and the digital divide. New Media & Society, 9(4), 671–696. https://doi.org/10.1177/1461444807080335
McLean, G. N., Yang, B., Kuo, M.-H. C., Tolbert, A. S., & Larkin, C. (2005). Development and initial validation of an instrument measuring managerial coaching skill. Human Resource Development Quarterly, 16(2), 157–178. https://doi.org/10.1002/hrdq.1131
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6). https://doi.org/10.1016/j.bar.2019.04.002
Möller, K., Schäffer, U., & Verbeeten, F. (2020). Digitalization in management accounting and control: an editorial. In Journal of Management Control (Vol. 31, Issues 1–2). Springer Science and Business Media Deutschland GmbH. https://doi.org/10.1007/s00187-020-00300-5
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08-12-2025
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Del Col, G., Aguiar, A., Wanderley, C., & Mancebo, V. (2025). Determinantes individuais e organizacionais da competência digital de profissionais de contabilidade gerencial. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 19. https://doi.org/10.17524/repec.v19.e3798
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