ESTGV - DG - Artigo em revista científica, indexada ao WoS/Scopus
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- Examining the fit between supply and demand of the accounting professional's competencies: A systematic literature reviewPublication . Kroon, Nanja; Alves, Maria do CéuThis paper reviews the accounting and educational literature, focusing on the supply of and demand for the accounting professional's competencies. Its main objective is to identify the gaps between demand and supply of the accounting professional's competencies that have been evidenced in literature and to define constructs that substantiate a conceptual model of the fit between supply and demand. Through a systematic literature review, 122 empirical articles from the last 15 years are analyzed. The results reveal that there has been consistent and growing research in this field worldwide. Research approaches and methodologies have been quite homogeneous, with most authors opting for quantitative survey strategies. Content analysis yields a significant result by identifying seven gaps, shedding light on areas where alignment between constructs may be lacking, potentially posing challenges to achieving desired outcomes or objectives. Understanding these gaps can help researchers, policymakers, and practitioners take informed actions to address the identified issues and improve the effectiveness and efficiency of their endeavors. Furthermore, this analysis provides a valuable foundation for future research to delve deeper into the underlying causes of these gaps and develop targeted strategies for fostering convergence and achieving desired outcomes.