The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants
Open Access
- 5 November 2020
- journal article
- research article
- Published by MDPI AG in Education Sciences
- Vol. 10 (11), 321
- https://doi.org/10.3390/educsci10110321
Abstract
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.This publication has 38 references indexed in Scilit:
- Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycleJournal of Accounting and Economics, 2011
- ESTRUTURA CURRICULAR DO CURSO DE CIÊNCIAS CONTÁBEIS NO BRASIL VERSUS ESTRUTURAS CURRICULARES PROPOSTAS POR ORGANISMOS INTERNACIONAIS: UMA ANÁLISE COMPARATIVARevista Universo Contábil, 2010
- Consolidating the public accountancy profession: The case of the proposed Institute of Chartered Accountants of Great Britain, 1988—9Accounting History, 2010
- New Public Management and New Professionalism across Nations and ContextsCurrent Sociology, 2009
- The organizational context of professionalism in accountingAccounting, Organizations and Society, 2009
- Clinical management as boundary managementInternational Journal of Public Sector Management, 1997
- The Credential Society: An Historical Sociology of Education and Stratification.Social Forces, 1981
- The Professions and Their Prospects.Contemporary Sociology: A Journal of Reviews, 1975
- The Professions and Social StructureSocial Forces, 1939
- The Professions.The Economic Journal, 1934