Publication: Estereotipos contables. Motivaciones y percepciones sobre la contabilidad de los estudiantes universitarios de Administración de Empresas y Finanzas y Contabilidad
Authors
Arquero, José Luis ; Fernández Polvillo, Carmen
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Description
Abstract
El papel del profesional de la contabilidad ha evolucionado incorporando un amplio abanico de tareas que
requieren de los futuros profesionales (al menos a un cierto nivel) mucho más que conocimientos técnicos.
Paralelamente a este incremento de los requisitos se percibe la existencia de problemas en cuanto a las
características de los alumnos que optan por una carrera en contabilidad.
Algunos autores han sugerido que en el origen de esta divergencia requisitos profesionales –características
del alumnado está una concepción errónea, por parte de los estudiantes, de cuáles son las tareas de un
contable y las capacidades necesarias para ello. Así, es posible que se perciba por los alumnos una imagen
estereotipada de la profesión y la clase de trabajo que realiza: aburrido, definido, preciso y orientado al
cumplimiento de normas. Esta imagen parece basarse y reforzarse por la ofrecida en distintos medios (p.e.
las películas o series).
En esta línea, el presente trabajo tiene como objetivos estudiar (I) la percepción que tienen los estudiantes
de contabilidad sobre la profesión contable al comenzar sus estudios universitarios y (II) las motivaciones
subyacentes y su posible relación con la imagen. La muestra se compone de estudiantes de los dos grados
con más peso en esta materia (ADE y FICO) de la Universidad de Sevilla.
Los resultados indican que no hay una visión claramente estereotipada, ni diferencias destacables por grado.
Se confirma que la principal fuente de motivación en nuestros alumnos es la externa. La relevancia de
determinadas facetas y sus implicaciones para el área se discuten.
The role of today’s accountant has evolved including now a set of tasks that require from the future professionals (at least to reach higher level positions) much more skills than merely technical knowledge. At the same time the professional requirements are growing, there is a perception of lack of quality of entry level students. Some authors suggested that the origin of this divergence (professional requirements – students charac- teristics) is the students’ misconception about the real tasks an accountant must perform and the skills required for that. Therefore it is likely that some students have a stereotyped image of accounting: boring, precise, oriented to standards. This image appears to be due to, and reinforced by, the stereotype that appears in media (v.g. films or TV series). In this line, this paper aims to study (I) the perception about accounting of entry level accounting students, (II) the underlying motives, and the relationships between these motives and the perceptions. The sample is composed of first year students at the two relevant degrees in accounting (Finance & Accounting and Business Administration) at the Universidad de Sevilla. The results suggest that the students do not present an acute stereotyped view of the area, but external motivation is still the strongest source of motivation. The relevance of certain student’s views on accounting and their academic implications are discussed.
The role of today’s accountant has evolved including now a set of tasks that require from the future professionals (at least to reach higher level positions) much more skills than merely technical knowledge. At the same time the professional requirements are growing, there is a perception of lack of quality of entry level students. Some authors suggested that the origin of this divergence (professional requirements – students charac- teristics) is the students’ misconception about the real tasks an accountant must perform and the skills required for that. Therefore it is likely that some students have a stereotyped image of accounting: boring, precise, oriented to standards. This image appears to be due to, and reinforced by, the stereotype that appears in media (v.g. films or TV series). In this line, this paper aims to study (I) the perception about accounting of entry level accounting students, (II) the underlying motives, and the relationships between these motives and the perceptions. The sample is composed of first year students at the two relevant degrees in accounting (Finance & Accounting and Business Administration) at the Universidad de Sevilla. The results suggest that the students do not present an acute stereotyped view of the area, but external motivation is still the strongest source of motivation. The relevance of certain student’s views on accounting and their academic implications are discussed.
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