RELATION BETWEEN ENTREPRENEURIAL COMPETENCIES AND PERFORMANCE: A STUDY IN ACCOUNTING FIRMS
DOI:
https://doi.org/10.11606/rco.v8i22.55605Keywords:
Competencies. Performance. Accounting.Abstract
The purpose of this article is to explain the relationship between the performance of 103 companies providing of accounting services, in the State of Santa Catarina, and the entrepreneurial competencies of its owners, according to Lenzi approach (2008). The theoretical framework presents the essential themes that are associated with the problematic of the study, namely: entrepreneurial competences and organizational performance. For the analysis of these relationships the approach of this article, of an applied nature, was mainly quantitative. Due to its characteristics the article is positioned as having descriptive purpose, and the technical procedures adopted were: bibliographic research, multicases study and the survey with questionnaire. For data processing were applied descriptive and inferential statistical techniques. Multivariate methods (correspondence analysis and cluster analysis) and univariate methods (Mann-Whitney test, Kruskal-Wallis test and Pearson's correlation) were used, employing the SPSS™ and STATISTICA™ softwares. The companies were segmented into four groups taken into consideration the competencies that owners manifested and based on these data differences on average performance were proven. It was also observed that, according to the group where organizations were, the entrepreneurial competencies that relate to performance change. When considering the four groups, the five competencies that make up the realization set only two show significant relationships with performance: seeking opportunities and initiatives; demand for quality and efficiency. The three competencies that form the planning set (search for information, goal setting, and planning and systematic monitoring) and one of the two that makes up the power set (independence and self-confidence), also have significant relationship with performance.
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