New development: Bridging the gap—analysis of required competencies for management accountants in the public sector

IMPACT

This article shows that instead of technical skills, traditionally seen as the main element in public sector accounting education, interpersonal skills are competencies that need further development by public sector management accountants. By identifying the importance of competencies, as well as analysing the degree to which professionals possess these competencies, the authors provide a framework for further analysis on the education needs of public sector financial specialists.

ABSTRACT

Using survey data gathered among Dutch public sector management accountants, this contribution shows that appreciative skills and personal skills are considered the most important competencies of these professionals. The authors found gaps between the assigned importance and the actual level of competencies in the fields of interpersonal skills and technical skills. As well, there were differences between age groups.

KEYWORDS:

• Competencies
• education
• management accountants
• public sector
• public sector accounting education
• skills