Centre for Economic Transformation| CET

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

Article

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.

Reference Budding, T., de Jong, G., & Smit, M. (2022). New development: Bridging the gap—analysis of required competencies for management accountants in the public sector. Public Money & Management, 42(7), 565-568. https://doi.org/10.1080/09540962.2022.2068862

Publication date

Jan 2022

Author(s)

Tjerk Budding
Marion Smit

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