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Fifteen Years of Accounting Professional s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and Top Three Competencies

dc.contributor.authorKroon, Nanja
dc.contributor.authorAlves, Maria do Céu
dc.date.accessioned2023-03-08T15:45:35Z
dc.date.available2023-03-08T15:45:35Z
dc.date.issued2023-02-27
dc.date.updated2023-03-07T18:56:48Z
dc.description.abstractThis 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationKroon, Nanja, and Maria do Céu Alves. 2023. Fifteen Years of Accounting Professional’s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and ‘Top Three’ Competencies. Administrative Sciences 13: 70. https://doi.org/ 10.3390/admsci13030070pt_PT
dc.identifier.doi10.3390/admsci13030070pt_PT
dc.identifier.slugcv-prod-3159196
dc.identifier.urihttp://hdl.handle.net/10400.19/7639
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.subjectcompetenciespt_PT
dc.subjectskillspt_PT
dc.subjectaccounting professionalpt_PT
dc.subjectsupplypt_PT
dc.subjectdemandpt_PT
dc.subjectsupply–demand convergencept_PT
dc.subjectsystematic literature reviewpt_PT
dc.titleFifteen Years of Accounting Professional s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and Top Three Competenciespt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.startPage70pt_PT
oaire.citation.titleAdministrative Sciencespt_PT
oaire.citation.volume13pt_PT
person.familyNameKroon
person.givenNameNanja
person.identifier.ciencia-id421A-1193-697A
person.identifier.orcid0000-0003-1288-941X
rcaap.cv.cienciaid421A-1193-697A | Nanja Kroon
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication1a08f2a5-19df-48fc-8bf9-89d852e2dab6
relation.isAuthorOfPublication.latestForDiscovery1a08f2a5-19df-48fc-8bf9-89d852e2dab6

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