Reflection of the accountant’s knowledge structure on developing employees’ talents to sustain the performance of economic units

Abstract

The research aims to study the role of the professional accountant in developing employees’ talents, abilities, and orientations to maintain the sustainability of the performance of economic units, relying in doing so on the scientific and Knowledge background and professional experience that he possesses in this field, as well as the basic axis and motivation that drives the accountant and the moral values he possesses that help him in crystallizing the aspect Cognitive and professional, and to achieve the research objectives, the researchers relied on a questionnaire that was distributed to a sample of workers in the financial departments of economic units. The questionnaire included three axes. The first axis included the cognitive and academic aspects of the accountant and the professional skills and experience he possesses, while the second axis related to studying the foundations of moral values. How can these values help in supporting, developing, and developing the capabilities of employees? As for the last axis, it relates to the professional role of the accountant and its reflection on the performance and sustainability of economic units. Relying on the descriptive analysis approach, a set of conclusions was reached, the most important of which is that there is an effective contribution by accountants in developing talents. The skills of employees and their reflection on the sustainability of the economic unit’s performance, in addition to the interest of economic units in intensive courses that are concerned with explaining the opinions and knowledge of accountants and their professional proposals that contribute to developing the talents and abilities of employees.

Keywords

• ethical value
• sustainability of performance