Accountants' IT responsibilities and competencies from a student perspective

• Published in: Higher education, skills and work-based learning skills and work-based learning, 2021-04, Vol.11 (2), p.471-486
• Main Authors: Junger da Silva, Raphael, Tommasetti, Roberto, Zaidan Gomes, Monica, da Silva Macedo, Marcelo Alvaro
• Format: Article
• Language: English
• Subjects: Accountants; Accounting; Artificial intelligence; Big Data; Curricula; Descriptive research; Education; Employers; Enterprise resource planning; Extensible Business Reporting Language; Information technology; Professionals; Responsibilities; Soft Skills; Strategic management; Student Attitudes; Students
• ISSN: 2042-3896; 2042-390X
• DOI: 10.1108/HESWBL-02-2020-0028

PurposeResearch question is about the perception of stricto sensu undergraduate and graduate accounting students, from the Metropolitan Region of Rio de Janeiro (Brazil) of the accountants' responsibilities and competencies required to them in assisting IT/IS strategy definition and implementation.Design/methodology/approachThis is a descriptive research, using a qualitative paper-and-pencil approach. Designed based on United Nations Accounting Model Curriculum, a questionnaire was self-applied to 361 accounting students of eight higher education institutions (HEIs) in Rio de Janeiro, whose responses are quantitatively analysed.FindingsAccounting students strongly agree on the need to acquire strategic skills that enable them to assist organizations in IT/IS issues but are quite divided about the related accountants' responsibilities, underestimating their future role in this respect.Research limitations/implicationsAlthough quantitatively adequate, the sample is non-probabilistic and, thus, results cannot be generalized. The authors expect that this paper can encourage HEIs to engage the path of multidisciplinary education and rethink their silo-based pedagogical models which have to prepare students for their forthcoming professional challenges, by introducing interdisciplinary courses, soft skills disciplines and work-integrated learning activities.Practical implicationsFindings can be useful for teachers and coordinators of the IT/IS area in accounting courses, stimulating brainstorming on the accountant's role in assisting organizations in IT/IS strategies and practices implementation. The study has relevant implications for educators through the identification and analysis of difficulties faced by students.Originality/valueThis study contributes to the research base of accountants' strategic role since the responsibility awareness identified gap can be elaborated for stimulating the discussion about the centrality of the accountant in IT processes within organizations.