A Profile of cost accountants: study with professionals of companies in industrial pole of São Leopoldo, RS.

Abstract

This article aims to identify the personal and professional profile of cost accountants working for industries located in industrial pole of São Leopoldo City/RS. The study development support is the recognition that the cost accountant is under high demands on their performance in the generation of information to organization management. This is an exploratory study, quantitative and descriptive, developed in the second half of 2011 and with the participation of 29 professionals of costs, 83% of them working for medium and large companies. The data collection was constructed by using questionnaires with close and open questions and using the Likert scale of five points. The main finds show that 38% of respondents are over 15 years of activity, with 97% having or possessing higher academic course. The results also indicate that 72% of respondents are invited to participate in decision about strategic planning of the company, but none of them holds position level board. Respondents have given importance to developing professional skills for personal communication, human relation and management. There is recognition that the initiative is an attribute of professional excellence and a key skill required to cost accountant. Contemporary topics such as Strategic Management Cost are little known by respondents.