Accountants' IT responsibilities and competencies from a student perspective

Abstract

<jats:sec><jats:title content-type="abstract-subheading">Purpose</jats:title><jats:p>Research question is about the perception of stricto sensu undergraduate and graduate accounting students, from the Metropolitan Region of Rio de Janeiro (Brazil) of the accountants' responsibilities and competencies required to them in assisting IT/IS strategy definition and implementation.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title><jats:p>This is a descriptive research, using a qualitative paper-and-pencil approach. Designed based on United Nations Accounting Model Curriculum, a questionnaire was self-applied to 361 accounting students of eight higher education institutions (HEIs) in Rio de Janeiro, whose responses are quantitatively analysed.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Findings</jats:title><jats:p>Accounting students strongly agree on the need to acquire strategic skills that enable them to assist organizations in IT/IS issues but are quite divided about the related accountants' responsibilities, underestimating their future role in this respect.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Research limitations/implications</jats:title><jats:p>Although quantitatively adequate, the sample is non-probabilistic and, thus, results cannot be generalized. The authors expect that this paper can encourage HEIs to engage the path of multidisciplinary education and rethink their silo-based pedagogical models which have to prepare students for their forthcoming professional challenges, by introducing interdisciplinary courses, soft skills disciplines and work-integrated learning activities.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Practical implications</jats:title><jats:p>Findings can be useful for teachers and coordinators of the IT/IS area in accounting courses, stimulating brainstorming on the accountant's role in assisting organizations in IT/IS strategies and practices implementation. The study has relevant implications for educators through the identification and analysis of difficulties faced by students.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Originality/value</jats:title><jats:p>This study contributes to the research base of accountants' strategic role since the responsibility awareness identified gap can be elaborated for stimulating the discussion about the centrality of the accountant in IT processes within organizations.</jats:p></jats:sec>

Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

“…We attribute this result primarily to the structure and size of the research sample, as it is inconsistent with some international studies that have also examined the quality of school training in the context of the importance of competencies for accounting practice. In general, however, students are not satisfied with the quality of school preparation for accounting practice [12] and, in particular, they lack strategic skills for working in accounting positions [21], [23].…”

“…The research showed that students are insecure and again have less awareness of employers' requirements [20]. This is also supported by a study that demonstrates that students agree on the need to acquire strategic skills to work in accounting positions [21]. The amount of substantive content implemented is not sufficient in the opinion of the students.…”

“…Thus, it is necessary to encourage higher education institutions to engage in the path of multidisciplinary education and to rethink their pedagogical models in view of future professional challenges. There is a need to introduce interdisciplinary courses, courses that promote soft skills and integrated student development [21]. The question of how higher education institution students perceive the importance of competences for the performance of future profession is currently widely discussed.…”