How students perceive the value of accounting education: the case of a Portuguese hei

• Patrícia Rodrigues Quesado ^[1] ; Maria de Lurdes Ribeiro da Silva ^[1] ; Cláudia Filipa Gomes Cardoso ^[1]
  1. [1] Instituto Politécnico do Cávado e do Ave

     Instituto Politécnico do Cávado e do Ave

     Arcozelo, Portugal

     
• Localización: XXX Jornadas Luso-Espanholas de Gestão Científica: cooperação transfronteiriça. Desenvolvimento e coesão territorial. Livro de resumos / Paula Fernandes (aut.), 2020, ISBN 978-972-745-273-6, pág. 33
• Idioma: inglés
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• Resumen

  • The main goal of this study is to evaluate the perception of accounting/tax students from a higher education institution (HEI) on the value of financial and cost accounting education. The study is quantitative, and data was collected through a questionnaire for students who are completing a higher education degree in the areas of accounting and taxation. It was possible to conclude that the students consider financial and cost accounting as fundamental to the labour market and of utmost importance the information provided by financial accounting for compliance with legal obligations, to assist in making internal decisions and meeting the information needs of the interested public. As for cost accounting, most consider that it should be of mandatory implementation in organizations, indicating as reasons for it: the need for cost reduction; the improvement in the establishment of priority initiatives and the allocation of resources; and the analysis of the profitability of customers. The research presents a contribution to the current state of knowledge, since it highlights and distinguish the relevance of financial accounting and cost accounting for the labour market and for organizations in the perspective of students attending courses in those areas, at a public HEI. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.