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ERIC Number: EJ1369161
Record Type: Journal
Publication Date: 2022
Pages: 14
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1927-6044
EISSN: EISSN-1927-6052
Available Date: N/A
COVID-19's Implications for Accounting Courses' Competence Development: The Case of Portugal
Domingos, Alexandra; Sarmento, Manuela
International Journal of Higher Education, v11 n4 p177-190 2022
Over the past few decades, higher education in accounting has been criticized for its focus on developing technical competences at the expense of general competences. The objective of this study is to analyze the general competences developed by the final-year students of accounting courses at Portuguese public polytechnics and to compare them with the most evident ones identified through a literature review for the current accounting profession. The study adopts a quantitative approach, carried out through a survey of 137 final-year students in the 2019/2020 academic year and using the techniques of descriptive and multivariate statistics. Among the main results, it was found that the ability to use information and communication technologies and lifelong learning were the most developed general competences. The results obtained allow us to conclude that the new practices developed through distance learning facilitated the development of technological competences, producing new reflections for improving the training of accountants.
Sciedu Press. 1120 Finch Avenue West Suite 701-309, Toronto Ontario, Canada M3J 3H7. Tel: 416-479-0028; Fax: 416-642-8548; e-mail: ijhe@scieduca; Web site: http://www.sciedupress.com/ijhe
Publication Type: Journal Articles; Reports - Research; Tests/Questionnaires
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Portugal
Grant or Contract Numbers: N/A
Author Affiliations: N/A