Spreadsheets Knowledge of Professionals in Accounting and Financial Areas in Hispanic America
Published
May 19, 2020
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Claudio de Souza Miranda
http://orcid.org/0000-0001-7511-1416
João Paulo Resende de Lima
http://orcid.org/0000-0002-4703-2603
Elisabeth de Oliveira Vendramin
http://orcid.org/0000-0002-9082-2256
http://orcid.org/0000-0001-7511-1416
João Paulo Resende de Lima
http://orcid.org/0000-0002-4703-2603
Elisabeth de Oliveira Vendramin
http://orcid.org/0000-0002-9082-2256
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Abstract
This study analyses the perception of professionals about the skills using spreadsheets. It consists of a survey applied to a sample of 237 professionals (auditors, accountants, controllers and financial analysts) from Hispanic America, captured by LinkedIn. It is observed that using spreadsheets is considered one of the most necessary skills for these professionals, and their knowledge about it is, on average, high. That is especially the case for controllers. On the other hand, more advanced tools like Macros and Visual Basic for Application (VBA) still show a low level of knowledge. Knowledge is acquired mainly at work and by self-learning. The results show that new entrants have a lower level of knowledge than their peers. Furthermore, for most professionals, undergraduate faculties must train better their students in using this kind of tool.
Keywords
Accounting education, professional skills, spreadsheets, information technologyeducación contable, competencias profesionales, hojas de cálculo, tecnología de la informacióneducação contábil, competências profissionais, planilhas eletrônicas, tecnologia da informação
References
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Miranda, C. (2011). Ensino em contabilidade gerencial: uma análise comparativa de percepções de importância entre docentes e profissionais, utilizando as dimensões de atividades, artefatos e competências. Tese de Doutorado, Universidade de São Paulo, São Paulo, SP, Brasil.
Osmani, M., Hindi, N., & Al-Esmail, R. (2017). Examining graduate skills in accounting and finance: The perception of Middle Eastern students. Industry and Higher Education, 31(5), 318-327. https://doi.org/10.1177/0950422217721759
Pan, P., & Perera, H. (2012). Market relevance of university accounting programs: Evidence from Australia. Accounting Forum, 36(2), 91-108. https://doi.org/10.1016/j.accfor.2011.11.001
Pathways Commission. (2015). In Pursuit of Accounting’s Curricula of the Future. Recuperado de:.
Ragland, L., & Ramachandran, U. (2014). Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students. Journal of Accounting Education. 32(4), 113-129. https://doi.org/10.1016/j.jaccedu.2014.03.002
Siegel, G., & Kulesza, C. (1996). The practice analysis of management accounting. Management Accounting, 70(10), 20-28. https://doi.org/10.12691/jbms-4-1-3
Sithole, S. T. (2015). Quality in accounting graduates: Employer expectations of the graduate skills in the bachelor of accounting degree. European Scientific Journal, 11(22), 165-180. https://ssrn.com/abstract=3073025
Umbach, P. D. (2004). Web surveys: Best practices. New directions for institutional research, 121, 23-38. https://doi.org/10.1002/ir.98
Waaijer, C., Belder, B., Van, B., Sonneveld, H., & Van, D. (2015). Survey on the Labour Market Position of PhD graduates. Working in Paper of Centre for Science and Technology Studies. Universidad de Leiden. Leiden: Holanda.
Willis, V. F. (2016). A model for teaching technology: Using Excel in an accounting information systems course. Journal of Accounting Education, 36, 87-99. https://doi.org/10.1016/j.jaccedu.2016.05.002
Bahador, K., Haider, A., & Saat, R. (2018). The enhancement of spreadsheet skills among practitioners within small medium accounting firms. International Journal of Engineering & Technology, 7(4.19), 212-216. Retrieved from https://www.sciencepubco.com/index.php/ijet/article/view/22050
Beuren, I. M. (2006). Como elaborar trabalhos monográficos em contabilidade. São Paulo: Editorial Atlas.
Bradbard, D., Alvis, C., & Morris, R. (2014). Spreadsheet usage by management accountants: An exploratory study. Journal of Accounting Education, 32(4), 24-30. https://doi.org/10.1016/j.jaccedu.2014.09.001
Burnett, S. (2003). The future of accounting education: A regional perspective. Journal of Education for Business, 78(3), 129-134. https://doi.org/10.1080/08832320309599709
Callegaro, M., Manfreda, K., & Vehovar, V. (2015). Websurvey Methodology. California: SAGE Publications.
Cardoso, R., Riccio, E., & Albuquerque, L. (2009). Competências do contador: um estudo sobre a existência de uma estrutura de interdependência. Revista de Administração da USP, 44(4), 365-379. http://rausp.usp.br/wp-content/uploads/files/v4404365.pdf
Chen, J., Damamtew, D., Banatte, J., & Mapp, J. (2009). Information technology competencies expected in undergraduate accounting graduates. Research in Higher Education Journal, 3, 1-7. https://www.aabri.com/manuscripts/09146.pdf
Cory, S., & Pruske, K. (2012). Necessary skills for accounting graduates: An exploratory study to determine what the profession wants. ASBBS Proceedings, 19(1), 208-218. http://asbbs.org/files/ASBBS2012V1/PDF/C/CoryS.pdf
Costa, R. M. (2012). Os programas de treinamento, desenvolvimento e educação corporativa e o nível de maturidade em gestão de pessoas: Um estudo baseado no People Capability Maturity Model. Dissertação de Mestrado. Pontifícia Universidade Católica do Rio de Janeiro, Rio de Janeiro, RJ, Brasil.
De Luiz, N. (2001). Qualificação, competências e certificação: visão do mundo do trabalho. Formação, Brasília, 1(2), 5-15. https://www.paho.org/bra/index.php?option=com_docman&view=download&alias=585-qualificacao-competencias-e-certificacao-visao-do-mundo-do-trabalho-5&category_slug=formacao-e-capacitacao-rh-165&Itemid=965
Depresbiteris, L. (1989). O Desafio da avaliação da aprendizagem: dos fundamentos a uma proposta inovadora. São Paulo, E.P.U.
Dillman, D. (2000). Mail and Internet surveys. New York: John Wiley & Sons.
Elsaadani, M. (2015). Information and communication technology skills’ sufficiency of Egyptian accounting graduates. International Journal of Advanced Information Technology, 5(1/2), 1-11. https://doi.org/10.5121/ijait.2015.5201
Fleury, M., & Fleury, A. (2001). Construindo o conceito de competência. Revista de Administração Contemporânea, 5(Edição Especial), 183-196. https://doi.org/10.1590/S1415-65552001000500010
Grimm, S., & Blazovich, J. (2016). Developing student competencies: An integrated approach to a financial statement analysis project. Journal of Accounting Education, 35, 69-101. https://doi.org/10.1016/j.jaccedu.2016.01.001
Kearns, G. (2014). The importance of Accounting Information System in the Accounting Curricula: A CPA Perspective. AIS Educator Journal, 9(1), 24-40. https://doi.org/10.3194/1935-8156-9.1.24
Lee, C., Tang, H., Sam, K., & Xiong, G. (2018). Spreadsheet proficiency: Which spreadsheet skills are important? Journal of Information Technology Management, 29(3), 35. http://jitm.ubalt.edu/XXIX-3/article4.pdf
Malik, S. (2005). Enterprise Dashboards: design and best practices. New Jersey: John Wiley & Sons.
Marin, T., Lima, S., & Casa Nova, S. (2014). Formação do contador – o que o mercado quer, é o que ele tem? Um estudo sobre o perfil profissional dos alunos de ciências contábeis da FEA-USP. Revista Contabilidade Vista & Revista, 25(2), 59-83. https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/1532
Martins, G., & Theóphilo, C. (2009). Metodologia da investigação científica para ciências sociais aplicadas. São Paulo: Atlas.
Miranda, C. (2011). Ensino em contabilidade gerencial: uma análise comparativa de percepções de importância entre docentes e profissionais, utilizando as dimensões de atividades, artefatos e competências. Tese de Doutorado, Universidade de São Paulo, São Paulo, SP, Brasil.
Osmani, M., Hindi, N., & Al-Esmail, R. (2017). Examining graduate skills in accounting and finance: The perception of Middle Eastern students. Industry and Higher Education, 31(5), 318-327. https://doi.org/10.1177/0950422217721759
Pan, P., & Perera, H. (2012). Market relevance of university accounting programs: Evidence from Australia. Accounting Forum, 36(2), 91-108. https://doi.org/10.1016/j.accfor.2011.11.001
Pathways Commission. (2015). In Pursuit of Accounting’s Curricula of the Future. Recuperado de:
Ragland, L., & Ramachandran, U. (2014). Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students. Journal of Accounting Education. 32(4), 113-129. https://doi.org/10.1016/j.jaccedu.2014.03.002
Siegel, G., & Kulesza, C. (1996). The practice analysis of management accounting. Management Accounting, 70(10), 20-28. https://doi.org/10.12691/jbms-4-1-3
Sithole, S. T. (2015). Quality in accounting graduates: Employer expectations of the graduate skills in the bachelor of accounting degree. European Scientific Journal, 11(22), 165-180. https://ssrn.com/abstract=3073025
Umbach, P. D. (2004). Web surveys: Best practices. New directions for institutional research, 121, 23-38. https://doi.org/10.1002/ir.98
Waaijer, C., Belder, B., Van, B., Sonneveld, H., & Van, D. (2015). Survey on the Labour Market Position of PhD graduates. Working in Paper of Centre for Science and Technology Studies. Universidad de Leiden. Leiden: Holanda.
Willis, V. F. (2016). A model for teaching technology: Using Excel in an accounting information systems course. Journal of Accounting Education, 36, 87-99. https://doi.org/10.1016/j.jaccedu.2016.05.002
How to Cite
Miranda, C. de S., de Lima, J. P. R., & Vendramin, E. de O. (2020). Spreadsheets Knowledge of Professionals in Accounting and Financial Areas in Hispanic America. Cuadernos De Contabilidad, 21, 1–21. https://doi.org/10.11144/Javeriana.cc21.dpep
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Artículos