文章基本信息

标题：The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants
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作者：Osmar António Bonzanini ; Amélia Silva ; Gary Cokins 等
期刊名称：Education Sciences
电子版ISSN：2227-7102
出版年度：2020
卷号：10
期号：11
页码：321-334
DOI：10.3390/educsci10110321
出版社：MDPI Publishing
摘要：The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the world. This paper seeks to understand the evolution of the accounting profession in Brazil and focus on the interaction between higher education institutions (HEIs) and professional bodies, in the context of digital transformation. It is an exploratory study. A survey questionnaire was used to collect data about the perception of the directors of first-degree programs regarding the autonomy of HEIs in defining the curricular contents intended to qualify accounting professionals. The findings show that HEIs are highly influenced by the professional order and Ministry of Education. The limitation associated with this research is that it focusses on one particular professional group in one country.
关键词：accountant; professions; digital; professional bodies; higher education institutions accountant ; professions ; digital ; professional bodies ; higher education institutions