IDEAS home Printed from https://ideas.repec.org/a/bco/ncafaa/v5y2021p67-78.html
   My bibliography  Save this article

The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil

Author

Listed:
  • Priscilla Borges Tiago Campos

    (Fucape Business School, Brazil)

  • Poliano Bastos da Cruz

    (Fucape Business School, Brazil)

Abstract

This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are the most important, both from the point of view of the Prosecutors and of the Accountants. In the opinion of the Promoters of Justice, the skills that most influence are: technical flexibility, written communication and investigative ability. As for accountants, they are: deductive analysis, investigative ability, unstructured problem solving, and interviewing.

Suggested Citation

  • Priscilla Borges Tiago Campos & Poliano Bastos da Cruz, 2021. "The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil," New Challenges in Accounting and Finance, EUROKD, vol. 5, pages 67-78.
    • Handle: RePEc:bco:ncafaa::v:5:y:2021:p:67-78
    DOI: 10.32038/NCAF.2021.05.05
    as

    Download full text from publisher

    File URL: https://api.eurokd.com/Uploads/Article/470/NCAF.2021.05.05.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.32038/NCAF.2021.05.05?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bco:ncafaa::v:5:y:2021:p:67-78. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sara Gunen (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.