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- The Influence of Professional Accounting Organizations on the Supply and Demand of the Accounting Professional's Competencies: A Portuguese Case StudyPublication . Kroon, Nanja; Alves, Maria do CéuThe ability of accounting professionals to adapt to evolving competency demands is critical in the current business and financial landscape. Professional accounting organizations (PAOs) – here understood as formal bodies representing the accounting profession – play a central role in shaping this adaptation. This paper examines how PAOs perceive and influence the competencies of accounting professionals, based on the perspectives of three PAOs. An a priori conceptual framework was constructed from the literature and refined through an embedded case study of Portuguese PAOs. The analysis identified four main categories of activities through which PAOs influence the supply and the demand of accounting professional’s competencies: certification and regulation, professional development and training, standardization and oversight, and advocacy and representation. The refined conceptual framework clarifies how PAOs, through these activities, interact with higher education institutions (HEIs), regulators, and employers, and distinguishes between direct and indirect mechanisms of influence on both the supply and demand of competencies. The study contributes by operationalizing PAOs’ influence into interconnected categories that can be applied for comparative analysis across contexts. Practically, the framework enables PAOs to identify strengths and areas for improvement, while providing HEIs and policymakers with insights to bridge competency gaps. By highlighting the mechanisms through which PAOs shape professional competencies, the study underscores their constructive role in preparing accountants to remain relevant and create value in rapidly changing environments.
- Introducción. Estudios Hispánicos en Portugal en el siglo XXI. Una Visión panorámica. Homenaje à la Profesora Maria de Lurdes Correia FernandesPublication . Rocha Relvas, SusanaThis Introduction serves as a critical guide to the contemporary challenges and potentialities of Iberian and Hispanic Studies, grounded in a comprehensive survey of the State of the Art. The text examines the Reconfiguration of the Canon in light of new demands for representativeness and the tensions between tradition and modernity. Through the lenses of Comparative Literature and Comparative Area Studies (CAS), the Iberian Peninsula and the Hispanic world are analyzed not as monolithic blocks, but as spaces of multilingual and intercultural intersection. The discussion expands into Cultural Studies, incorporating Postcolonial and Decolonial perspectives that challenge imperial narratives and persistent power structures. Within the scope of Transatlantic Studies, the fluidity of relations between the Peninsula and the Americas is explored. Complementarily, Studies on Literary Space are addressed, focusing on spatiality as a social and symbolic construct manifested in Transits, Migrations, and Exiles, as well as the documentary richness of Travel Literature. Finally, the central role of Translation Studies is highlighted as a tool for mediation and resistance, offering an integrated vision of a discipline in constant transformation and epistemological reaffirmation.