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Article

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

1
ACCRGS, RS, Porto Alegre 96203-040, Brazil
2
CEOS.PP, Polytechnic of Porto, 4200-465 Porto, Portugal
3
Kellogg School of Management, Northwestern University, Evanston, IL 60208, USA
*
Author to whom correspondence should be addressed.
Educ. Sci. 2020, 10(11), 321; https://doi.org/10.3390/educsci10110321
Received: 4 October 2020 / Revised: 30 October 2020 / Accepted: 30 October 2020 / Published: 5 November 2020
(This article belongs to the Special Issue New Research and Trends in Higher Education)
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. View Full-Text
Keywords: accountant; professions; digital; professional bodies; higher education institutions accountant; professions; digital; professional bodies; higher education institutions
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MDPI and ACS Style

Bonzanini, O.A.; Silva, A.; Cokins, G.; Gonçalves, M.J. The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants. Educ. Sci. 2020, 10, 321. https://doi.org/10.3390/educsci10110321

AMA Style

Bonzanini OA, Silva A, Cokins G, Gonçalves MJ. The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants. Education Sciences. 2020; 10(11):321. https://doi.org/10.3390/educsci10110321

Chicago/Turabian Style

Bonzanini, Osmar A., Amélia Silva, Gary Cokins, and Maria J. Gonçalves 2020. "The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants" Education Sciences 10, no. 11: 321. https://doi.org/10.3390/educsci10110321

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