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The Influence of Professional Accounting Organizations on the Supply and Demand of the Accounting Professional's Competencies: A Portuguese Case Study

2026-04Artigo de investigação Acesso aberto
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datacite.subject.fosCiências Sociais::Economia e Gestão
datacite.subject.sdg04:Educação de Qualidade
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
datacite.subject.sdg17:Parcerias para a Implementação dos Objetivos
dc.contributor.authorKroon, Nanja
dc.contributor.authorAlves, Maria do Céu
dc.date.accessioned2026-04-13T09:10:20Z
dc.date.available2026-04-13T09:10:20Z
dc.date.issued2026-04
dc.description.abstractThe 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.eng
dc.identifier.citationKroon 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
dc.identifier.doihttps://doi.org/10.1108/JAOC-12-2024-0408
dc.identifier.issn1839-5473
dc.identifier.urihttp://hdl.handle.net/10400.19/9764
dc.language.isoeng
dc.peerreviewedyes
dc.publisherEmerald
dc.relation.hasversionhttps://www.emerald.com/jaoc/article/doi/10.1108/JAOC-12-2024-0408/1355163/The-influence-of-professional-accounting
dc.rights.uriN/A
dc.subjectprofessional accounting organizations (PAOs)
dc.subjectcompetencies
dc.subjectskills
dc.subjectconceptual framework
dc.subjectcompetency supply and demand
dc.subjectPortugal
dc.titleThe Influence of Professional Accounting Organizations on the Supply and Demand of the Accounting Professional's Competencies: A Portuguese Case Studyeng
dc.typeresearch article
dspace.entity.typePublication
oaire.citation.titleJournal of Accounting and Organizational Change
oaire.versionhttp://purl.org/coar/version/c_ab4af688f83e57aa
person.familyNameKroon
person.givenNameNanja
person.identifier.ciencia-id421A-1193-697A
person.identifier.orcid0000-0003-1288-941X
relation.isAuthorOfPublication1a08f2a5-19df-48fc-8bf9-89d852e2dab6
relation.isAuthorOfPublication.latestForDiscovery1a08f2a5-19df-48fc-8bf9-89d852e2dab6

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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
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