Entrepreneurial competencies of accounting services firm owners

Abstract

This study aimed to recognize the entrepreneurial competencies of owners of accounting services companies. The research, descriptive in nature, had a quantitative approach, applying a self-completion questionnaire based on the McClelland model (1973), which highlights the entrepreneurial competencies in the sets of achievement, planning, and Power. The respondents were 364 owners of accounting service companies located in the State of Santa Catarina. The results showed that the search for opportunity competence was the one that stood out the most in the achievement set. In the planning set, systematic planning and monitoring predominated. Finally, in the power set, the competence with the highest average was persuasion and networking.