DO ACCOUNTING COURSES FULFILL ACCOUNTANTS' PRACTICAL NEEDS CONCERNING E-COMMERCE EDUCATION? AN EMPIRICAL STUDY IN BRAZIL

Abstract

Electronic commerce presently occupies a distinguished position in companies and has had a significant impact on accounting activities in an extremely competitive digital economy. It is surely known that electronic commerce has come to stay and that it will undoubtedly affects the lives of all accounting professionals. This fact has generated a demand for new knowledgeable professionals in this field. This work presents the results of an investigation based on the study carried out by Rezaee et all and involve 32 Accounting programs(undergraduate and graduate) and 169 accounting practitioners in Brazil and concerns the perceived importance of electronic commerce and how it can be integrated in the curricula of accounting graduate/undergraduate programs in Brazil. Although the respondents agree on the perceived importance of e-commerce education for accountants and the methods of delivery of e-commerce education, the results shows that there are some differences between academicians and practitioners regarding about how several e-commerce topics should be offered in Accounting Curricula. These results can be used as subsidies in the restructuration of accounting curricula in Brazil. Educational institutions must produce qualified professionals in both the accounting area and technology in a digital economy if they intend to prepare students for the challenges and opportunities of professional life.