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The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants

2020Journal article Open access
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dc.contributor.authorBonzanini, Osmar António
dc.contributor.authorSilva, Amélia Ferreira Da
dc.contributor.authorCokins, Gary
dc.contributor.authorGonçalves, Maria José Angélico
dc.date.accessioned2021-09-28T11:26:59Z
dc.date.available2021-09-28T11:26:59Z
dc.date.issued2020
dc.description.abstractThe 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.3390/educsci10110321pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.22/18601
dc.language.isoengpt_PT
dc.relation.publisherversionhttps://www.mdpi.com/2227-7102/10/11/321pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/pt_PT
dc.subjectAccountantpt_PT
dc.subjectProfessionspt_PT
dc.subjectDigitalpt_PT
dc.subjectProfessional bodiespt_PT
dc.subjectHigher education institutionspt_PT
dc.titleThe Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountantspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.issue11pt_PT
oaire.citation.startPage321pt_PT
oaire.citation.titleEducation Sciencespt_PT
oaire.citation.volume10pt_PT
person.familyNameFerreira-da-Silva
person.familyNameAngélico Gonçalves
person.givenNameAmélia
person.givenNameMaria José
person.identifier.ciencia-idBB1F-7B83-38DE
person.identifier.ciencia-id181E-D87B-D0AD
person.identifier.orcid0000-0002-8366-9863
person.identifier.orcid0000-0003-3318-9973
person.identifier.ridA-9163-2017
person.identifier.ridD-4222-2016
person.identifier.scopus-author-id57191034656
person.identifier.scopus-author-id36550333000
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublicationc8c9b8b5-4f50-4de8-adcb-7745cc73e0be
relation.isAuthorOfPublication4dcd9d0b-6759-4704-a543-33e3e8eb446d
relation.isAuthorOfPublication.latestForDiscovery4dcd9d0b-6759-4704-a543-33e3e8eb446d

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