CONTEMPORARY DEMANDS IN ACCOUNTING EDUCATION

AN INVESTIGATION INTO THE ADEQUACY OF CURRICULAR MENUS OF TECHNOLOGY DISCIPLINES IN ACCOUNTING TO MARKET DEMANDS IN BRAZIL, THE UNITED STATES AND PORTUGAL

Abstract

The present study aims to investigate the adequacy of the curriculum of the accounting technology disciplines to the demands of the market in Brazil, the United States and Portugal. The contents of the syllabus of the technology disciplines of 6 undergraduate courses in accounting from 6 Higher Education Institutions (HEIs), being 2 HEIs in each country, were analyzed. In addition, 3 individual semi structured interviews were carried out with accounting professionals who work in the researched countries, with one professional in each country. The originality of the study lies in the fact that it investigates the new accounting technologies demanded by professionals in the market as well as their suitability for the curricular menus of HEIs in Brazil, the United States and Portugal. As for the results obtained, among the analyzed courses, it was identified that the accounting courses of the two Portuguese HEIs were the ones that presented the smallest amount of disciplines and contents related to technology in accounting. Respondents highlighted that technology disciplines need to be inserted throughout the accounting course, so that students can have contact with technologies used by companies, in order to meet the demand of the contemporary job market that needs accounting professionals who have technical skills. and technological. The article contributes and innovates by investigating the curriculum of technology subjects applied to accounting in Brazilian, North American and Portuguese educational institutions and comparing them with the perceptions of accounting professionals.