Competency analysis based on accounting career anchors using clustering techniques

Jorge Sánchez-Garcés, Nelly Rosario Moreno-Leyva, Lorena Marténez Soto, Alex Danny Chambi-Rodriguez, Dina Milagros Tapara-Yanarico, Dennis Karlo Silva-Vargas and Himer Avila-George

PLOS ONE, 2023, vol. 18, issue 1, 1-16

Abstract: This research work aims to identify the prevalent anchors in the professional accounting career using the Schein scale and to describe the prevalent anchors by defining the values, attitudes, aptitudes, skills, and interests. Career anchors are defined by the competence, motivation, and values a person has to perform a particular job in an organization and are present throughout their working life. When determining the soft and hard competencies of the professional profile, universities must consider the career anchors essential for graduates’ work performance. To determine which anchors dominate the competencies of the graduate profile, two universities in Latin America with a degree in accounting were selected. The study was organized in two stages: first, the operationalization of the research was conducted, including the description of the instrument through the application of 40 questions divided into Schein’s eight anchors. Samples were selected based on the convenience of the authors: one university in Peru and another in Colombia. The sample includes all students enrolled in the accounting major, and the data were coded and processed. In the second stage, data analysis was performed by grouping parameters, analysis of variance, explanatory analysis using a test for the best clustering algorithm, statistical testing, and discussion of the findings. The predominant anchors in the two universities are creativity, entrepreneurship, and lifestyle. The selected universities placed considerable emphasis on training future accountants with an innovative spirit, integrity, and social commitment without neglecting the professional requirements. This approach allows students to undertake challenges and new businesses in their field of work.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:plo:pone00:0279989

DOI: 10.1371/journal.pone.0279989

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