Competências Essenciais dos Profissionais Contábeis em Face da Nova Contabilidade Pública sob a Perspectiva dos Contadores de Rondônia

The objective of the study is to identify what core competencies should the accountant of the municipal public sector present or develop in face of the challenge of professional adherence to New Public Accounting under the perspective of Rondonia State accountants. The research was characterized as qualiquanti, and the initial approach was qualitative, with the use of documental research, followed by quantitative approach of a survey. In the first step, resulted from the documental and descriptive analysis the profile of competences, with 7 knowledge, 8 skills and 16 values. The second, it was found that the level of importance analyzed by respondents about the profile dimensions of these competences. It was concluded that the professional profile required is the Bachelor Degree of Science in Accounting with emphasis on information systems, costs notions, accounting analysis, balance, budget and financial and leadership as connective element, qualification of human resources and flexibility. The accounting technician does not have enough training to the challenge of adherence to the New Public Accounting.