This study aims to identify, from the perspective of professors and students of the Accounting Sciences program at a public university in Brazil, the learning attributes considered essential for shaping accounting leaders capable of responding to contemporary organizational demands. The research is based on the premise that the role of accountants should transcend technical execution, integrating behavioral, social, ethical, communicational, and leadership competencies. Professionals need to be prepared to operate in complex, uncertain, and dynamic environments that require both technical mastery and strategic insight. The study is grounded in three key conceptual frameworks: emergent learning, which encourages professionals to unlearn outdated patterns and act with awareness and innovation; situational leadership, which requires adaptation of leadership style based on the maturity and needs of the team; and the expanded accounting process, which includes not only technical knowledge but also communication, critical thinking, and social responsibility.

The research follows a quantitative, descriptive, and cross-sectional design. Data was collected through a structured and closed questionnaire, applied anonymously online. The instrument consisted of 65 variables distributed across 22 dimensions aligned with the conceptual frameworks. These dimensions represent attributes such as systemic vision, empathy, teamwork, delegation, transparency, problem-solving, and ethical engagement. Responses were registered using a symbolic five-point Likert-type scale, complemented by two qualitative options. The sample comprised 51 respondents—10 professors and 41 students—from the campuses of Porto Velho, Cacoal, and Vilhena of the Federal University of Rondônia (UNIR), located in the Brazilian Amazon, a region marked by socio-environmental diversity and educational challenges. Data analysis included descriptive statistics (means and standard deviations), Student’s t-test for independent samples, Levene’s test for homogeneity of variances, and reliability analysis using Cronbach’s Alpha (α = 0.909), which demonstrated strong internal consistency.

The results show high levels of agreement on the importance of active listening, self-awareness, feedback, innovation, autonomy, delegation, transparency, and ethics. Professors showed greater alignment with strategic and values-driven leadership, while students expressed lower agreement on aspects related to shared decision-making and democratization of information. These findings reinforce the need for more effective alignment between academic education and real-world professional demands.

Theoretical contributions include the integration of three conceptual frameworks to form a comprehensive model of accounting leadership. From a practical perspective, the study offers guidance for curriculum redesign and leadership development programs. Socially, it highlights the strategic role of accountants as agents of transformation in underserved areas such as the Amazon, supporting inclusive educational policies that foster innovation, territorial development, and long-term empowerment.

Keywords: Learning Attributes, Accounting Leader, U Theory, Situational, Leadership, Accounting Process.