O objetivo principal deste estudo é identificar a diferença entre a perceção de estudantes finalistas dos cursos de Contabilidade do 1.º ciclo de ensino superior quanto às competências desenvolvidas no seu percurso de formação e a de contabilistas certificados sobre a importância dessas competências para o desenvolvimento da atividade profissional, no cenário português. Construíram-se dois questionários por inquérito, um para os estudantes finalistas e outro para os contabilistas certificados, tratando duas categorias de competências associadas ao ensino superior da Contabilidade: gerais e específicas. Obteve-se um total de 345 respostas para os estudantes finalistas e 392 para os contabilistas certificados. Na análise dos dados foi utilizado o método estatístico descritivo. A análise aos resultados permite concluir que os estudantes finalistas percecionam a capacidade de trabalhar em equipa como a competência geral mais desenvolvida, enquanto os contabilistas certificados consideram a capacidade de organização como a mais importante para a atividade profissional. A compreensão da linguagem técnica contabilística é a competência específica percecionada como a mais importante e a mais desenvolvida na formação superior. Procurou-se acrescentar evidência científica que contribui para um melhor conhecimento das competências que os estudantes, futuros contabilistas, percecionam que devem obter para atender às necessidades dos empregadores. Esta investigação pode, também, servir de fundamento para promover futuras mudanças nos métodos de ensino, procurando uma maior convergência entre a formação superior de Contabilidade e o que o mercado de trabalho procura.
Recent developments related to non-financial information (NFI) reporting encourage the adoption of a long-term vision approach to sustainable development, which is also behind the definition of global citizens. In turn, the self-determination theory (SDT) describes which elements explain the students’ motivation. Using NFI as the subject and the SDT as the theoretical framework, this paper aims to identify the elements that can explain accounting students’ intrinsic motivation to learn topics related to NFI. Those elements include the different aspects that integrate the concept of a global citizen as well as sociodemographic variables. Data were gathered from a questionnaire to accounting students in Portugal. Through factorial analysis and linear regression, the findings indicate that all the elements underlying the concept of a global citizen, except empathy, are relevant in explaining students’ intrinsic motivation. Conversely, sociodemographic variables were not relevant for this purpose, which may indicate a more integrated perspective of the learning usefulness of topics related to NFI by self-identified students as global citizens. This paper provides insights into how students of an accounting course are intrinsically motivated to acquire skills in NFI reporting, which is particularly relevant to higher education institutions (HEIs), professors, students, and organizations related to accountancy education.
Recent developments related to non-financial information (NFI) reporting encourage the adoption of a long-term vision approach to sustainable development. In turn, the self-determination theory (SDT) describes which elements explain the students' motivation and how their skills can be better developed from their choices. Using NFI as the subject and the SDT as the theoretical framework, this chapter links both topics aiming to identify the types of students' motivation and for what specific interests are accounting students motivated to learn topics related to NFI. Data were gathered from a questionnaire. The results, using frequency and textual analyses, indicate a higher level of intrinsic motivation. Environmental and social matters are the topics of concern, while governance issues are absent. As an exploratory analysis, this chapter provides insights into how students of an accounting course are motivated to acquire skills in NFI reporting, which is particularly relevant to higher education institutions, professors, students, and organizations related to accountancy education.
The literature shows important and crucial changes in higher education, motivated by the rapid advance of technology and a constantly changing organizational environment. This study aims to analyze final-year students' and accounting lecturers' perceptions about the development of general skills in first-cycle courses in order to improve skills taught in accounting courses to facilitate students' entry into the labour market. A questionnaire-based survey was applied to 345 final-year students and 155 accounting lecturers at Portuguese higher education institutions. The answers obtained were statistically analyzed by factor analysis by the principal component method. The results of two individual factor analyses indicated differences in the factors that represent the skills perceived as developed throughout the academic course: students indicated teamwork and pressure tolerance as the factors that explain the most developed skills, while accounting lecturers considered problem-solving as the most developed dimension. These results are very important for accounting educators in Portugal to complement their teaching, along with other learning strategies present in the literature review.
Over the past few decades, higher education in accounting has been criticized for its focus on developing technical competences at the expense of general competences. The objective of this study is to analyze the general competences developed by the final-year students of accounting courses at Portuguese public polytechnics and to compare them with the most evident ones identified through a literature review for the current accounting profession. The study adopts a quantitative approach, carried out through a survey of 137 final-year students in the 2019/2020 academic year and using the techniques of descriptive and multivariate statistics. Among the main results, it was found that the ability to use information and communication technologies and lifelong learning were the most developed general competences. The results obtained allow us to conclude that the new practices developed through distance learning facilitated the development of technological competences, producing new reflections for improving the training of accountants.
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