The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.22/18601 |
Resumo: | The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the world. This paper seeks to understand the evolution of the accounting profession in Brazil and focus on the interaction between higher education institutions (HEIs) and professional bodies, in the context of digital transformation. It is an exploratory study. A survey questionnaire was used to collect data about the perception of the directors of first-degree programs regarding the autonomy of HEIs in defining the curricular contents intended to qualify accounting professionals. The findings show that HEIs are highly influenced by the professional order and Ministry of Education. The limitation associated with this research is that it focusses on one particular professional group in one country. |
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The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian AccountantsAccountantProfessionsDigitalProfessional bodiesHigher education institutionsThe business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the world. This paper seeks to understand the evolution of the accounting profession in Brazil and focus on the interaction between higher education institutions (HEIs) and professional bodies, in the context of digital transformation. It is an exploratory study. A survey questionnaire was used to collect data about the perception of the directors of first-degree programs regarding the autonomy of HEIs in defining the curricular contents intended to qualify accounting professionals. The findings show that HEIs are highly influenced by the professional order and Ministry of Education. The limitation associated with this research is that it focusses on one particular professional group in one country.Repositório Científico do Instituto Politécnico do PortoBonzanini, Osmar AntónioSilva, Amélia Ferreira DaCokins, GaryGonçalves, Maria José Angélico2021-09-28T11:26:59Z20202020-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.22/18601eng10.3390/educsci10110321info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:10:23Zoai:recipp.ipp.pt:10400.22/18601Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:38:09.470519Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants |
title |
The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants |
spellingShingle |
The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants Bonzanini, Osmar António Accountant Professions Digital Professional bodies Higher education institutions |
title_short |
The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants |
title_full |
The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants |
title_fullStr |
The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants |
title_full_unstemmed |
The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants |
title_sort |
The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants |
author |
Bonzanini, Osmar António |
author_facet |
Bonzanini, Osmar António Silva, Amélia Ferreira Da Cokins, Gary Gonçalves, Maria José Angélico |
author_role |
author |
author2 |
Silva, Amélia Ferreira Da Cokins, Gary Gonçalves, Maria José Angélico |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Bonzanini, Osmar António Silva, Amélia Ferreira Da Cokins, Gary Gonçalves, Maria José Angélico |
dc.subject.por.fl_str_mv |
Accountant Professions Digital Professional bodies Higher education institutions |
topic |
Accountant Professions Digital Professional bodies Higher education institutions |
description |
The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the world. This paper seeks to understand the evolution of the accounting profession in Brazil and focus on the interaction between higher education institutions (HEIs) and professional bodies, in the context of digital transformation. It is an exploratory study. A survey questionnaire was used to collect data about the perception of the directors of first-degree programs regarding the autonomy of HEIs in defining the curricular contents intended to qualify accounting professionals. The findings show that HEIs are highly influenced by the professional order and Ministry of Education. The limitation associated with this research is that it focusses on one particular professional group in one country. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020 2020-01-01T00:00:00Z 2021-09-28T11:26:59Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.22/18601 |
url |
http://hdl.handle.net/10400.22/18601 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
10.3390/educsci10110321 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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