ESTGV - DG - Artigo em revista científica, indexada ao WoS/Scopus
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Browsing ESTGV - DG - Artigo em revista científica, indexada ao WoS/Scopus by Subject "accounting professional"
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- Fifteen Years of Accounting Professional s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and Top Three CompetenciesPublication . Kroon, Nanja; Alves, Maria do CéuThis paper reviews accounting education literature with a focus on the supply of and demand for an accounting professional’s competencies. Its main objective is to determine which actors are involved in the relationship, ascertain both sides’ perspectives, and evidence of competency supply and demand over the last 15 years. After a solid selection, the analysis includes 122 empirical articles from 2006 to 2021. The actors and competencies addressed in the relevant literature were identified and strategies used in their assessment were discovered. The identified competencies were then categorized and framed in the five constructs presented by Kroon and Alves. This approach evidenced that mismatches remain between competency expectations and competency supply in the accounting profession. Investigators may consider the results to improve the consistency of research in this field of study, contributing to a theory that is still lacking. Using the identified concepts and the constructs’ components, empirical studies can bring substantial practical implications to reduce or eliminate existing competency gaps. This study provides an integrated understanding of the literature on the fit between higher education institutions and the labor market of the accounting professional’s competencies. The framing of actors, strategies, and competencies will assist other researchers in augmenting knowledge in this area.
- The accounting professional’s competencies: does the supply fit with the demand? Evidence from PortugalPublication . Kroon, Nanja; Alves, Maria do CéuStudies examining the alignment between supply and demand for accounting professional’s competencies have been conducted worldwide. However, these studies have predominantly relied on questionnaires and interviews, and have often been limited to similar contexts. Our study adopts a novel approach to diversify this body of literature. We applied content analysis to 306 job advertisements (demand perspective) and 32 accounting course programs (supply perspective) to assess the supply – demand alignment of competencies among entry-level accounting professionals in Portugal. This research offers practical contributions by supporting Higher Education Institutions (HEIs), students, and professional bodies in identifying gaps in the alignment of courses with the job market. Additionally, it makes a theoretical contribution by employing a segment of the university-market convergence framework for the accounting professional’s competencies. The findings revealed a strong alignment of the essential technical competencies. However, the data also highlight room for improvement in less specific (generic) competencies such as information technologies and foreign languages. Moreover, an analysis of the alignment of various courses with the respective areas of accounting expertise yielded interesting results, albeit not consistently positive. These findings underscore the importance of HEIs to remain vigilant regarding labor market changes and adjust their curricula accordingly.