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Accounting and stereotypes. A comparative analysis of Mexican students’ perceptions

 

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Título alternativo: Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos
Author: Fernández Polvillo, Carmen
Michel Vázquez, Gracia Patricia
Department: Universidad de Sevilla. Departamento de Economía Financiera y Dirección de Operaciones
Date: 2018
Published in: Educade: Revista de Educación en Contabilidad, Finanzas y Administración de Empresas, 9, 33-42.
Document type: Article
Abstract: Both research and statements by stakeholders have notice the existence of the so called expectation performance gap, a divergence between the skills requirements to succeed in the accounting profession and the skills exhibited by graduates. Some authors point to a misinterpretation of required competencies by students, based on a stereotyped image of accounting that could lead to a possible self-selection bias. The main objective of this paper is study the perceptions on accounting in a sample of Mexican students enrolled in different degrees and courses. Our results, contrariwise to previous research, suggest that entry level students do not present a stereotyped perception on accounting and that those views do not differ substantially from other students at business of law degrees. Furthermore, our results do not support the negative effects of accounting education on students’ perceptions, at least for Mexican students. Tanto los posicionamientos de instituciones contables como los resultados de la investigación recogen la existencia del llamado gap de expectativas, una divergencia entre los requisitos en capacidades para tener éxito en la profesión contable y las ...
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Cite: Fernández Polvillo, C. y Michel Vázquez, G.P. (2018). Accounting and stereotypes. A comparative analysis of Mexican students’ perceptions. Educade: Revista de Educación en Contabilidad, Finanzas y Administración de Empresas, 9, 33-42.
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Format: PDF

URI: https://hdl.handle.net/11441/82660

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