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COVID-19’s Implications for accounting courses’ competence development: the case of Portugal

datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorDomingos, Alexandra
dc.contributor.authorSarmento, Manuela
dc.date.accessioned2025-03-27T16:45:54Z
dc.date.available2025-03-27T16:45:54Z
dc.date.issued2022-03-15
dc.descriptionArtigo publicado em revista científica internacional.
dc.description.abstractOver 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.eng
dc.identifier.citationDomingos, A., & Sarmento, M. (2022). COVID-19’s Implications for accounting courses’ competence development: the case of Portugal. International Journal of Higher Education, 11(4). https://doi.org/10.5430/ijhe.v11n4p177
dc.identifier.doi10.5430/ijhe.v11n4p177
dc.identifier.issn1927-6044
dc.identifier.urihttp://hdl.handle.net/10400.21/21723
dc.language.isoeng
dc.peerreviewedyes
dc.publisherSciedu Press
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectAccounting
dc.subjectAccounting competences
dc.subjectGeneral competences
dc.subjectFinal-year students
dc.subjectNew challenges
dc.subjectCOVID-19 implications
dc.titleCOVID-19’s Implications for accounting courses’ competence development: the case of Portugaleng
dc.typejournal article
dspace.entity.typePublication
oaire.citation.issue4
oaire.citation.titleInternational Journal of Higher Education
oaire.citation.volume11
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85

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