The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants
Abstract
:1. Introduction
2. Theoretical Approach
- The first one is market regulation, which is usually labeled as “deregulation”. Professionals are exposed to the market. This can be done by promoting interprofessional or intraprofessional competition.
- The second form of regulation pointed out by Freidson is bureaucratic regulation. Such regulation is characterized by a proliferation of record-keeping requirements and the development of systematic methods to review those records. Embedded in that system of records, facilitated and accelerated by the computer, is a rationalized system of categories by which professional work becomes measured and assessed.
- Collegial regulation, the third method of regulation identified by Freidson, becomes more clear, active and formal. In the case of accounting, accountants were required, first, to review their colleagues’ working processes and decisions. For the author, collegial regulation rather than external bureaucratic regulation remains predominant.
3. Materials and Methods
- P1. The knowledge provided by the university is the main pillar of the training of future accountants, as it allows it to build the profile of the ideal professional type and to develop the essential skills for the exercise of the profession.
- P2. Universities, as accredited to qualify future accountants, are instrumentalized by professional orders, aiming to legitimize their own existence.
- P3. The curricular matrix adopted at the HEI in which I work; in view of the implementation of the Sufficiency Exam in 2010; needed significant adjustments in the subjects covered in the exam.
4. Presentation and Discussion of the Results
4.1. Brazilian Settings
- (i)
- the Higher Education Institution itself;
- (ii)
- national curriculum guidelines;
- (iii)
- contents present in the Sufficiency Exam of Federal Accounting Council;
- (iv)
- regional specificities;
- (v)
- suggestions from the faculty;
- (vi)
- guidelines of United Nations/United Nations Conference on Trade and Development/International Standards of Accounting and Reporting;
- (vii)
- proposal for a new curricular matrix, based on the Federal Accounting Council/Brazilian Foundation of Accounting.
4.2. Coordinators’ Perceptions
5. Conclusions
Author Contributions
Funding
Conflicts of Interest
References
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Indicators | (%) |
---|---|
Included by Higher Education Institutions | 14.70 |
National curriculum guidelines | 17.50 |
Federal Accounting Council | 12.80 |
Contents of Sufficiency Exam | 14.80 |
Suggested by teachers | 17.80 |
United Nations/United Nations Conference on Trade and Development/International Standards of Accounting and Reporting | 9.00 |
Regional features | 13.40 |
Total | 100.00 |
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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
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 StyleBonzanini, Osmar António, Amélia Silva, Gary Cokins, and Maria José 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
APA StyleBonzanini, O. A., Silva, A., Cokins, G., & Gonçalves, M. J. (2020). The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants. Education Sciences, 10(11), 321. https://doi.org/10.3390/educsci10110321