{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,5]],"date-time":"2026-03-05T05:19:09Z","timestamp":1772687949301,"version":"3.50.1"},"reference-count":78,"publisher":"MDPI AG","issue":"7","license":[{"start":{"date-parts":[[2022,6,23]],"date-time":"2022-06-23T00:00:00Z","timestamp":1655942400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e Tecnologia (Portugal)","award":["UIDB\/05422\/2020"],"award-info":[{"award-number":["UIDB\/05422\/2020"]}]},{"name":"FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e Tecnologia (Portugal)","award":["UIDB\/04728\/2020"],"award-info":[{"award-number":["UIDB\/04728\/2020"]}]},{"name":"FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e Tecnologia (Portugal)","award":["UIDB\/04058\/2020"],"award-info":[{"award-number":["UIDB\/04058\/2020"]}]},{"name":"FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e Tecnologia (Portugal)","award":["UIDP\/04058\/2020"],"award-info":[{"award-number":["UIDP\/04058\/2020"]}]},{"name":"FCT\u2014Portuguese Foundation for Science and Technology","award":["UIDB\/05422\/2020"],"award-info":[{"award-number":["UIDB\/05422\/2020"]}]},{"name":"FCT\u2014Portuguese Foundation for Science and Technology","award":["UIDB\/04728\/2020"],"award-info":[{"award-number":["UIDB\/04728\/2020"]}]},{"name":"FCT\u2014Portuguese Foundation for Science and Technology","award":["UIDB\/04058\/2020"],"award-info":[{"award-number":["UIDB\/04058\/2020"]}]},{"name":"FCT\u2014Portuguese Foundation for Science and Technology","award":["UIDP\/04058\/2020"],"award-info":[{"award-number":["UIDP\/04058\/2020"]}]},{"name":"FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","award":["UIDB\/05422\/2020"],"award-info":[{"award-number":["UIDB\/05422\/2020"]}]},{"name":"FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","award":["UIDB\/04728\/2020"],"award-info":[{"award-number":["UIDB\/04728\/2020"]}]},{"name":"FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","award":["UIDB\/04058\/2020"],"award-info":[{"award-number":["UIDB\/04058\/2020"]}]},{"name":"FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","award":["UIDP\/04058\/2020"],"award-info":[{"award-number":["UIDP\/04058\/2020"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Education Sciences"],"abstract":"<jats:p>The accounting profession is undergoing significant changes due to revolutions in technology and markets. It is ever more important for higher education institutions (HEIs) to understand how to prepare professionals and students for the not-so-distant future. A review of the literature was conducted using VOS Viewer, focusing on the accountant\u2019s profile in the context of the fourth industrial revolution and digital transformation. Then, the literature review\u2019s findings were compared with the curricula of all Portuguese HEI accounting courses. The results show that transversal skills will be crucial in maintaining the relevance of the accounting profession, but HEIs seem to focus their curricula almost entirely on technical competencies\/hard skills. There are, therefore, substantial divergences between what literature preaches and what education practices, not unlike what is being reported the world over. The origins and solutions to this apparent paradox are explored so as to contribute to good practices in other contexts and as a cautionary tale for other countries\u2019 professional systems.<\/jats:p>","DOI":"10.3390\/educsci12070432","type":"journal-article","created":{"date-parts":[[2022,6,23]],"date-time":"2022-06-23T21:25:00Z","timestamp":1656019500000},"page":"432","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":27,"title":["Not Practicing What You Preach: How Is Accounting Higher Education Preparing the Future of Accounting"],"prefix":"10.3390","volume":"12","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-6842-9968","authenticated-orcid":false,"given":"Tiago","family":"Cunha","sequence":"first","affiliation":[{"name":"School of Management and Technology, Porto Polytechnic, 4200-465 Porto, Portugal"}]},{"given":"Helena","family":"Martins","sequence":"additional","affiliation":[{"name":"CEOS.PP, ISCAP, Porto Polytechnic, 4465-004 S. Mamede de Infesta, Portugal"},{"name":"Humanities and Technologies School of Economic and Organizational Sciences, Lus\u00f3fona University, 1749-024 Lisbon, Portugal"},{"name":"Management and Organizations, NOVA SBE, 2775-405 Carcavelos, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3204-5188","authenticated-orcid":false,"given":"Am\u00e9lia","family":"Carvalho","sequence":"additional","affiliation":[{"name":"CIICESI, ESTG, Porto Polytechnic, 4200-465 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1883-5490","authenticated-orcid":false,"given":"Cec\u00edlia","family":"Carmo","sequence":"additional","affiliation":[{"name":"GOVCOPP (Research Unit on Governance, Competitiveness and Public Policies), ISCA-UA (Higher Institute of Accounting and Administration-University of Aveiro), 3810-193 Aveiro, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2022,6,23]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"325","DOI":"10.1080\/09639284.2021.1913614","article-title":"A critical thinking competency framework for accounting students","volume":"30","author":"Terblanche","year":"2021","journal-title":"Account. 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