DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REAd (Porto Alegre. Online) |
Texto Completo: | https://seer.ufrgs.br/index.php/read/article/view/40574 |
Resumo: | Electronic commerce presently occupies a distinguished position in companies and has had a significant impact on accounting activities in an extremely competitive digital economy. It is surely known that electronic commerce has come to stay and that it will undoubtedly affects the lives of all accounting professionals. This fact has generated a demand for new knowledgeable professionals in this field. This work presents the results of an investigation based on the study carried out by Rezaee et all and involve 32 Accounting programs(undergraduate and graduate) and 169 accounting practitioners in Brazil and concerns the perceived importance of electronic commerce and how it can be integrated in the curricula of accounting graduate/undergraduate programs in Brazil. Although the respondents agree on the perceived importance of e-commerce education for accountants and the methods of delivery of e-commerce education, the results shows that there are some differences between academicians and practitioners regarding about how several e-commerce topics should be offered in Accounting Curricula. These results can be used as subsidies in the restructuration of accounting curricula in Brazil. Educational institutions must produce qualified professionals in both the accounting area and technology in a digital economy if they intend to prepare students for the challenges and opportunities of professional life. |
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DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZILOS CURSOS DE CIÊNCIAS CONTÁBEIS ESTÃO ATENDENDO ÀS NECESSIDADES PRÁTICAS DOS CONTADORES COM RELAÇÃO AO ENSINO DO E-COMMERCE? UM ESTUDO EMPÍRICO NO BRASILe-commercecontabilidadeacadêmicosprofissionaiscurrículos de Ciências Contábeise-commerceaccountingacademicianspractitionersaccounting curriculaElectronic commerce presently occupies a distinguished position in companies and has had a significant impact on accounting activities in an extremely competitive digital economy. It is surely known that electronic commerce has come to stay and that it will undoubtedly affects the lives of all accounting professionals. This fact has generated a demand for new knowledgeable professionals in this field. This work presents the results of an investigation based on the study carried out by Rezaee et all and involve 32 Accounting programs(undergraduate and graduate) and 169 accounting practitioners in Brazil and concerns the perceived importance of electronic commerce and how it can be integrated in the curricula of accounting graduate/undergraduate programs in Brazil. Although the respondents agree on the perceived importance of e-commerce education for accountants and the methods of delivery of e-commerce education, the results shows that there are some differences between academicians and practitioners regarding about how several e-commerce topics should be offered in Accounting Curricula. These results can be used as subsidies in the restructuration of accounting curricula in Brazil. Educational institutions must produce qualified professionals in both the accounting area and technology in a digital economy if they intend to prepare students for the challenges and opportunities of professional life.Atualmente, o comércio eletrônico ocupa posição de destaque nas empresas e tem tido um impacto significativo sobre as atividades contábeis em uma economia digital altamente competitiva. Não há dúvida de que o comércio eletrônico veio para ficar e que afetará, inevitavelmente, a vida de todos os profissionais da Contabilidade. Esse fato deu origem a uma demanda por novos profissionais capacitados nessa área. Este trabalho apresenta os resultados de uma investigação baseada no estudo desenvolvido por Rezaee et all, envolvendo 32 cursos de graduação e pós-graduação em Ciências Contábeis e 169 profissionais de Contabilidade no Brasil. Ele trata da importância percebida do comércio eletrônico e como ele pode ser integrado nos currículos dos cursos de graduação e pós-graduação em Ciências Contábeis no Brasil. Embora os respondentes concordem sobre a importância percebida do ensino do e-commerce para contadores, bem como sobre os métodos de transmissão desse ensino, os resultados demonstram que há algumas diferenças entre acadêmicos e profissionais da área com respeito a como diversos tópicos de e-commerce devem ser oferecidos nos currículos de Ciências Contábeis. Esses resultados podem ser usados como subsídios na reestruturação dos currículos de Ciências Contábeis no Brasil. É preciso que as instituições de ensino produzam profissionais qualificados tanto na área de Contabilidade como em tecnologia voltada para uma economia digital, caso pretendam preparar os estudantes para os desafios e oportunidades da vida profissional.Universidade Federal do Rio Grande do Sul2013-06-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionscientific articleAvaliado pelos paresartigo científicoapplication/pdfhttps://seer.ufrgs.br/index.php/read/article/view/40574Electronic Review of Administration; Vol. 12 No. 2 (2006): Edição 50 - mar/abr 2006Revista Electrónica de Administración; Vol. 12 Núm. 2 (2006): Edição 50 - mar/abr 2006Revista Eletrônica de Administração; v. 12 n. 2 (2006): Edição 50 - mar/abr 20061413-23111980-4164reponame:REAd (Porto Alegre. Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/read/article/view/40574/25802Dutra de Oliveira Neto, JoséRiccio, Edson LuizMarino Junior, Joãoinfo:eu-repo/semantics/openAccess2013-06-19T19:36:02Zoai:seer.ufrgs.br:article/40574Revistahttp://seer.ufrgs.br/index.php/read/indexPUBhttps://seer.ufrgs.br/read/oaiea_read@ufrgs.br1413-23111413-2311opendoar:2013-06-19T19:36:02REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL OS CURSOS DE CIÊNCIAS CONTÁBEIS ESTÃO ATENDENDO ÀS NECESSIDADES PRÁTICAS DOS CONTADORES COM RELAÇÃO AO ENSINO DO E-COMMERCE? UM ESTUDO EMPÍRICO NO BRASIL |
title |
DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL |
spellingShingle |
DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL Dutra de Oliveira Neto, José e-commerce contabilidade acadêmicos profissionais currículos de Ciências Contábeis e-commerce accounting academicians practitioners accounting curricula |
title_short |
DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL |
title_full |
DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL |
title_fullStr |
DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL |
title_full_unstemmed |
DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL |
title_sort |
DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL |
author |
Dutra de Oliveira Neto, José |
author_facet |
Dutra de Oliveira Neto, José Riccio, Edson Luiz Marino Junior, João |
author_role |
author |
author2 |
Riccio, Edson Luiz Marino Junior, João |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Dutra de Oliveira Neto, José Riccio, Edson Luiz Marino Junior, João |
dc.subject.por.fl_str_mv |
e-commerce contabilidade acadêmicos profissionais currículos de Ciências Contábeis e-commerce accounting academicians practitioners accounting curricula |
topic |
e-commerce contabilidade acadêmicos profissionais currículos de Ciências Contábeis e-commerce accounting academicians practitioners accounting curricula |
description |
Electronic commerce presently occupies a distinguished position in companies and has had a significant impact on accounting activities in an extremely competitive digital economy. It is surely known that electronic commerce has come to stay and that it will undoubtedly affects the lives of all accounting professionals. This fact has generated a demand for new knowledgeable professionals in this field. This work presents the results of an investigation based on the study carried out by Rezaee et all and involve 32 Accounting programs(undergraduate and graduate) and 169 accounting practitioners in Brazil and concerns the perceived importance of electronic commerce and how it can be integrated in the curricula of accounting graduate/undergraduate programs in Brazil. Although the respondents agree on the perceived importance of e-commerce education for accountants and the methods of delivery of e-commerce education, the results shows that there are some differences between academicians and practitioners regarding about how several e-commerce topics should be offered in Accounting Curricula. These results can be used as subsidies in the restructuration of accounting curricula in Brazil. Educational institutions must produce qualified professionals in both the accounting area and technology in a digital economy if they intend to prepare students for the challenges and opportunities of professional life. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-06-19 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion scientific article Avaliado pelos pares artigo científico |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/read/article/view/40574 |
url |
https://seer.ufrgs.br/index.php/read/article/view/40574 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/read/article/view/40574/25802 |
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.publisher.none.fl_str_mv |
Universidade Federal do Rio Grande do Sul |
publisher.none.fl_str_mv |
Universidade Federal do Rio Grande do Sul |
dc.source.none.fl_str_mv |
Electronic Review of Administration; Vol. 12 No. 2 (2006): Edição 50 - mar/abr 2006 Revista Electrónica de Administración; Vol. 12 Núm. 2 (2006): Edição 50 - mar/abr 2006 Revista Eletrônica de Administração; v. 12 n. 2 (2006): Edição 50 - mar/abr 2006 1413-2311 1980-4164 reponame:REAd (Porto Alegre. Online) instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
REAd (Porto Alegre. Online) |
collection |
REAd (Porto Alegre. Online) |
repository.name.fl_str_mv |
REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
ea_read@ufrgs.br |
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1799766203207516160 |