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Abstract(s)
O mercado de trabalho é influenciado por um conjunto de fatores externos sendo um
destes a tecnologia. A quarta revolução industrial (indústria 4.0) está a reinventar o mundo
empresarial. A profissão do contabilista, em particular, denota alterações com a inclusão
de novos paradigmas, conceitos e sistemas como análise big data ou cloud computing no
complemento à sua atividade.
Esta investigação permite verificar a oferta atual na área das tecnologias de informação
nas licenciaturas reconhecidas pela Ordem dos Contabilistas Certificados. Do ponto de
vista digital as alterações são de tal forma significativas que motivaram a construção do
principal objetivo deste estudo, que é perceber a importância destas tecnologias na
formação do contabilista.
Neste sentido, foi selecionada uma metodologia de investigação mista aliando técnicas
de análise qualitativas com técnicas de análise quantitativas, como a entrevista, a análise
de conteúdo e a análise estatística, que permitiram a observação dos dados fornecidos
pelas instituições de ensino superior, nomeadamente os conteúdos programáticos das
unidades curriculares.
Face aos resultados obtidos, a maioria das instituições da amostra inclui nos planos
curriculares conteúdos de tecnologias de informação, no entanto, as mudanças são
constantes e as mesmas necessitam de um período de transição para fazer face às
exigências do mercado, uma vez que, o ensino deve preparar um ambiente favorável e
sustentável para a transmissão de competências tecnológicas e humanas que constituem
o principal fator de diferenciação na sociedade atual.
The labour market is influenced by a set of external factors such as computing technology. The fourth industrial revolution (industry 4.0) is reinventing the business world. The accounting profession, in particular, denotes changes with the inclusion of new paradigms, concepts and systems such as big data analysis or cloud computing in addition to accountant core business activity. This research shows the current offer in the area of information technology in the college degrees, recognized by the Order of Certified Accountants. Considering the actual changes, in a digital perspective, the main goal of this investigation is to emphasize the importance of these technologies in the current accounting courses but also for the accountants, on the daily basis. Therefore, a specific research methodology was set up, combining qualitative and quantitative techniques such as interviews, content analysis and statistical analysis, that allowed the observation of the data provided by the higher educational institutions as the syllabus contents of the curricular units. According to the results obtained with this investigation, the majority of the educational institutions, in the research sample, already includes contents as information technologies in their curricular plans. However, change is constant in technology and educational institutions need a transitional period to meet the market demands. So, a favorable and sustainable environment must be developed in order to provide technological skills and human knowledge, which constitutes the main factor of differentiation and competitiveness in the today’s society.
The labour market is influenced by a set of external factors such as computing technology. The fourth industrial revolution (industry 4.0) is reinventing the business world. The accounting profession, in particular, denotes changes with the inclusion of new paradigms, concepts and systems such as big data analysis or cloud computing in addition to accountant core business activity. This research shows the current offer in the area of information technology in the college degrees, recognized by the Order of Certified Accountants. Considering the actual changes, in a digital perspective, the main goal of this investigation is to emphasize the importance of these technologies in the current accounting courses but also for the accountants, on the daily basis. Therefore, a specific research methodology was set up, combining qualitative and quantitative techniques such as interviews, content analysis and statistical analysis, that allowed the observation of the data provided by the higher educational institutions as the syllabus contents of the curricular units. According to the results obtained with this investigation, the majority of the educational institutions, in the research sample, already includes contents as information technologies in their curricular plans. However, change is constant in technology and educational institutions need a transitional period to meet the market demands. So, a favorable and sustainable environment must be developed in order to provide technological skills and human knowledge, which constitutes the main factor of differentiation and competitiveness in the today’s society.
Description
Keywords
Contabilista Tecnologias de informação Formação Mudança Information technologies Academic qualification Accountant Change