The current socio-economic center has seen a series of transformations in recent years that differs from past times. Among the main characteristics, the globalization of two markets stands out, the formation of regional blocs and preferential trade between countries.
In this sense, a new profession is emerging linked to the world of two businesses and, more specifically, to Accounting. These new professionals, which will be called "Cognitors", in accordance with the Federal Accounting Council, should be able to provide a strategic understanding of two businesses that come to complement the existing knowledge. This new and different profession will not only symbolize a set of knowledge or skills, but will give an phase to the integration of knowledge, necessary to attend to people and businesses in the information economy. This initiative aims to create a modern professional designation, with a global objective and focused on the integration of knowledge that creates economic values.
Abstract
Socioeconomic current scenery comes suffering a series of transformations in the last years that differentiates it of past times. Among main characteristics, stand out the globalization of the markets, the formation of regional blocks and the preferential trade among countries.
In this sense, a new profession linked to the world of the business is appearing and, more specifically, to the Accounting. Those new professionals, who will be denominated “Cognitors”, in agreement with the Federal Council of Accounting, should have the capacity to provide a strategic understanding of the business that will complement the existent knowledge nowadays. This new and different profession won't just symbolize a group of knowledge or abilities, but will give emphasis to the integration of the knowledge, necessary to assist people and business in the economy of information. This initiative has the objective of creating a modern, global professional designation and focused on the integration of knowledge that creates economic values.
1 - Introduction
With the evolution of the economic and social environment, I have seen the requirement of accounting professional a range of knowledge and qualifications. In this sense, IUDÍCIBUS (1991; p.7) says that: “for or for your professional benefit and as a city or accountant it must be kept up-to-date not just with the new developments of your profession but, in a broad way, interest-se hairs on economic issues, members of the society and politicians who have so much influence on who are unenrolled as a professional ”.
Browse, within the accounting class, it is agreed that the professional item to be modernized. For this, it is necessary that two accountants be altered or the current role, promoting reforms that increase the efficiency and effectiveness of their activities.
Whichever one goes to the service provision area, it cannot be isolate itself too much, requiring a holistic view, such as advocated or neo-patrimonialism. A interação do conhecimento is something axiomatic and increasingly required.
Educational training must be influenced by numerous factors, assuming that the experiences accumulated over the years of its existence, allied with the knowledge obtained, form a referential chart that allows a certain type of reaction to each new event observed, admitting, also, add new knowledge or experience.
Starting from this premise, this work presents the figure of "Cognitor", trying to clarify the questions: How did this profession arise? What are the skills and competencies of the "Cognitor"? How will your job be? Quais são as suas attributes? Quais os challenges e vantagens? How to create economic value?
2 - or "cognitor". How did this profissão come about?
Or knowing always plays an important role in great social transformations. The first phase of the industrial revolution, applied to fermentation, processes and products; The second phase of the revolution of the product is passed to be applied to the work. Currently, or knowledge is being applied to or itself. 'E a Revolução Gerencial, second DRUCKE (1996).
As MULA said, (2001; p. 5), several profissões, among them to the accountant, demands a great need for a lot of knowledge. This is the person you need to know about your own profusion. Every accountant who is present must have good knowledge in the Economy, Administration, Commercial Directorate and Tax Directorate.
We can say that there is an invasion of these areas separately. Or “Cognitor” is a professional that faces a link between these areas of knowledge, correlated to Accounting.
Starting from, this idéia coube a 8 (oito) Institutes of Accountants, back to the world: American Institute of Expert Accountants, Canadian Institute of Certified Public Auditors, Institute of Chartered Accountants of Austrália, Institute of Chartered Accountants of England and Wales, Institute of Chartered Accountants of Nova Zelândia, Institute of Chartered Accountants of Escócia and Sul-African Institute of Chartered Accountants, criarem or conceito de "Cognitor".
Or “Cognitor” symbolizes not a certain set of knowledge or skills, plus a new and different profusion, giving an emphasis to the integration of knowledge, necessary to attend to people and businesses in the information economy.
For the professors ROCHA and FERNANDES (2001; p.3), a modern accounting tem condições de gerar, hoje, or called profissional "Cognitor", because, we graduate courses, post-graduation and MBAs, to Accounting see being developed com An extremely managerial vision, it does not barely turn to Accounting Financeira. By isso, or "Cognitor" can be very well represented by an accountant who has knowledge in the area of costs, economic and financial analysis of demonstrations, custody, accounting record and interpretation of data. É um multidisciplinary professional.
3 - Skills and competences of the "cognitor"
As “Cognitor” competencies, they include knowledge, skills, motivation, characteristics and values fundamental to their performance.
According to the Federal Accounting Council of these competencies:
3.1 - Business Competitions: related to organizations of all sizes, which may include knowledge and understanding of any number of areas: general / business, administration, organizational behavior, staff administration, systems project, global financial score, change management / process de melhoria, policy / strategy, business systems, information technology, risk management, systems control, economics, accounting / taxes, quantitative analysis, finances, legal and legislative environment, non-finance measure, project management, decision model, shareholder analysis.
It is clear that "Cognitors" are not expected to be specialists in all these disciplines, functions or specialties, rather than knowing their concepts, format and production.
3.2 - Competencies Based on Experience: the skills that “Cognitors” gain “no field” through extensive experimental work. São includes vast skills of administration and problem solving, such as: persuasion, pro-activity, positivity, empathy, negotiation, presentation, motivating others, control of conflicts, dedication thinking, relationship management, analytical / critical thinking, work in network, global perspective, organizational policy, teamwork and joint responsibility.
3.3 - Integrative Competencies: specific skills related to the “Cognitor” competency group and will be related to its brand of quality: conceitual skills, inductive thinking, systematic thinking, model building, knowledge integration, creativity, decision analysis, vision, conhecimento administration, strategic thinking.
According to the Federal Accounting Council or the process to define competencies, it will be empirical, in nature, data obtained from all the depositaries who can provide an opinion on or what should be expected from "Cognitors". By means of research, interviews and review of competencies of other disciplines and professions, ideas of clients and entrepreneurs about current and future demands for strategic business advisers and decision-makers will be vitais in the definition of the competencies process.
4 - How it will be or work of a cognitor
Or commitment of the profession that the "Cognitors" have the capacity and experience to help transform knowledge into results for their clients and entrepreneurs. O Conselho Federal de Contabilidade remarks that the “Cognitors” should see:
- know how we operate the businesses and commercial processes; understand where the organization is located or knowledge; obtain, integrate and advance relevant knowledge; provide advice and make decisions that significantly increase or individual business success.
These new profissionais deverão, as explained by MULA (2001; p.5), has the capacity to provide a strategic understanding of two businesses that comes to complement the existing knowledge. It also says that this profusion will give an phase to the integration of the knowledge, necessary to attend to the people and businesses in the modern economy, a leaf strongly founded on the speed and the multidisciplinary use of information.
For ROCHA e FERNANDES (2001; p.3) or “Cognitor” it will be a professional that will condense the information, allowing a solution for the client with no certain moment.
5 - Attributes of cognitor
Or “Cognitor” will serve as a link between the various areas of knowledge that were previously separated. MULA (2001; p.5) refers that two clients and buyers of business advice do not know what to do to capture relevant information from multiple sources and treat them in an integrated manner. A strategic approach is missing on how to apply these knowledge to present clients with a complete picture of each business situation. He also says that, for isso, or "Cognitor", he will be updating, winning and combining new knowledge and new experiences.
You “Cognitors” must commit to or continued study during your professional career. The Global Institute of Cognitors - GIC and the National Cognitor Concession Organization - NCGOs will guarantee that "Cognitors" have access to a world of information through ensino ferramentas, as a base of general knowledge.
It will be carried out, in accordance with the Federal Accounting Council, a comprehensive teaching process to provide or continued study necessary to guarantee the updating of its knowledge and access to the last few years, practices and information in the fields of activity of two “Cognitors”. It should be mentioned that people will not be required to use the GIC teaching process to update their knowledge, being able to acquire them, in the form they want, as long as they continue to demonstrate the required knowledge.
This new professional, according to ABRANTES (2001; p. 6), tends to be related to new realities of two businesses, exploring the potential of a new professional authority, focusing on the current and future business environment.
6 - Challenges and Vantagens
To assure your continuity, the companies require information, you are used in all stages of the business management process. A globalized economy, in view of the accountant, must follow this perspective.
As companies from developing countries, according to PEREZ (1997; p.61), initiate decisive policies to internationalize their markets and their productions, competing equally for countries of the first greatness. Continuing, he argues that, in a first stage, its competitive vantage consists of cheaper workmanship, above all, or technological advance, as well as lower living conditions, in the need of investing more and more non-professionally, we minimize this vantage.
For success, you must familiarize yourself with increasingly sophisticated financial markets, with different norms and legislation, and with higher requirements for financial information and costs to measure and save your productivity and minimize risks.
Thus, business activities have become incredibly complex, as the economy expands, both at the micro and macro levels. This complexity argument required two senior administrators of the authority to be able to achieve greater effectiveness in the plans that need to be executed.
This greater delegation of authority and responsibility, the need for greater reliability of the combined information, has been given in phase to the aspects of accounting control of operations.
O professional must be an individual of technical suitability, to take on his responsibility, certain jobs, so that he does not come, later, to compromise or seu nome ea his professional condition. If you understand that you are not qualified to perform a certain task, you must refrain from taking your responsibility.
O exercício de uma profissão, for SÁ (1996; p.128), “demands a full knowledge acquisition, or mastery over tarefa and over the form of executá-la, as well as constant updating and cultural aperfeiçoamento”.
Or importantly, in a professional accounting vision, you must actively participate in this process, integrate the needs of the company, want as a related professional, want as a provider of assessment, consulting and auditing services.
Na decade of the 80s, live to the era of information, second PEREZ (1997; p. 60). Information was transformed into a resource equal to capital work.
Check out the experience of knowledge and communication, according to or the same author, an "interative society" that joins the intelligence society and the information society.
Tudo isso, PEREZ (1997; p.61) says that it does not directly affect the exercise of accountant proficiency, because accounting proficiency is the objective of information.
It is the responsibility of the Accounting Professionals to create information, in the event of the needs of two users, to provide the users with reliable, timely and useful information for making decisions.
A profissão countable, second SÁ (1996; p.110), “consists of a work usually carried out by social cells, with the objective of providing information and guidance based on the explanation of two heritage phenomena, teaching or fulfilling social, legal, economic duties., as well as taking administrative decisions, as well as serving as a historical instrument of life and wealth ”.
In this sense, VAINI (1993; p.114) says that: “ethics, knowledge, experience, participation and creativity are some two basic requirements to publicly assure the quality of two services and professionalism, raising the reputation of the profession to the highest standard.
The future of the profession will depend on the sensitivity of the professionals who will be attentive and correspond to the focus of concerns and needs ”.
The accountant must assume a position consistent with a society that is based on competitiveness, technology and knowledge. It must undertake the knowledge for the best performance of the companies, trazeing as a consequence of the valuation of the companies of countable services, which begin to fulfill their social function.
In any circumstance, or accountant requires a set of knowledge, experience and professional practice for penetration in the accounting field, under the conditions established for the globalization of the economy. VAINI (1994; p.17) says that: “o professional exercise sem fronteiras, indeed, is walking long steps”.
Foi thinking nessas alterações fundamentais not meio ambience two businesses, that the Institutes of Accountants, founders of GIC, launch or conceito of “Cognitor”, pois is this space that needs to be occupied urgently, pois pessoas e businesses demand, browse, new forms of integrate knowledge in order to quickly and efficiently deal with the challenges you are facing.
According to ABRANTES (2001; p.6), the link between industries and profissões turned into clear semen or, simply, disappears.
The values must now be reconfirmed in terms of intellectual and human equity. The companies that can benefit from the development of future competitive advantages, varying from person to person, are more qualified and informed to a significant reduction in costs, increased customer focus and increased market speed.
7 - Creating economic value
A technology gives information and telecommunications possible to globalization of the economy. The mass market, according to MARTINS (2000; p.4) disintegrated as customers, more aware of their needs, and given a variety of options, began to demand products and services that attend to their needs, differently. The behavior presented after World War II, when mass production and standardized took the pulse to attend scarcely two more diverse products of the time.
O novo milênio will be challenging all the organizations to show their competitions. As daily tasks require a high degree of knowledge and intelligence, which impede us from close relationships. The systems have to be more and more open.
For MOREIRA (1999; p. 23), a globalized world, companies travel at a speed of the day, gives light and quantum, and, according to their strategy, potentiate their best capital in this or in the direction.
A intelligence and competition is not only for those who think (strategists), but also for how it facilitates and executes it.
A new trend in the management of knowledge in companies has strong and powerful characteristics, capable of promoting the internal environment of companies in markets in which a society participates in interfering with rational centers for the use of hard work, creating effective opportunities for individual and corporate.
In this increasingly demanding environment, leaders want trained human resources for the creation of new economic values. This is a great challenge for the "Cognitor" who is to create courage.
ABRANTES (2001; p.6) highlights that, as a growth in sophistication, our businesses, or economic return from companies, does not provide services considered technical or administrative, it has a remainder. In some cases, clients will decide to reduce their costs, performing these services at home.
The author also says that, I was thinking that there was a “black buraco”, existing no market, that the “Cognitor” concept was launched. At the same time, the market will be forming experienced professionals who will be an excellent position to offer integration of knowledge, solution of complex problems and high levels of results. E tudo isso, thanks to the permanent update of the universal vision, not just two businesses, but the world like everything.
8 - Conclusion
Technological advances, currently perceived, allow any analysis of the changes in the organizational structures of the companies, providing, now, opportunities for the use of conheciments in a new way and at the speed of the preceding weeks.
The rhythm of trade, as the Federal Accounting Council was accelerated, and the ability to innovate quickly became an essential criterion for the succession. The link between industries and professionals has become less clear or disappears. Values must be reconfirmed in terms of intellectual, human and brand equity, as well as financial and physical assets.
In this context, opportunity arises for all of you professionals. And to attend to them, they face specific challenges. The most important challenge is to raise more courage.
Since we provide valuable problem solving and strategic advice to both large and small companies, we can expect to enjoy broad and compensatory careers.
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I thank Professor Dr. Antônio Lopes de Sá for the helpful suggestions
