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| Author Accepted Manuscript (AAM) of the article “The influence of professional accounting organizations on the supply and demand of the accounting professional’s competencies: a Portuguese case study”, published in Journal of Accounting and Organizational Change. The final published version is available at: https://doi.org/10.1108/JAOC-12-2024-0408 | 805.71 KB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
The 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.
Descrição
Palavras-chave
professional accounting organizations (PAOs) competencies skills conceptual framework competency supply and demand Portugal
Contexto Educativo
Citação
Kroon N, Alves MG (2026;), "The influence of professional accounting organizations on the supply and demand of the accounting professional’s competencies: a Portuguese case study". Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-12-2024-0408
Editora
Emerald
Licença CC
Sem licença CC