Professional skills development in introductory accounting education: insights from Brazil and International Educational Standards (IES)

Herberty Cerqueira Lima and Gerlando Augusto Sampaio Franco de Lima

Accounting Education, 2025, vol. 34, issue 5, 673-703

Abstract: Recent discussions in accounting education underscore the evolving link between academic settings and professional demands. The International Federation of Accountants (IFAC) advocates for International Educational Standards (IES) that define essential professional skills to be cultivated across undergraduate accounting programs, from foundational to advanced levels. This study employed the modified Delphi method to explore professors’ perceptions regarding the development of professional skills within the Brazilian Introductory Accounting Education. Findings reveal significant gaps: only 32.14% of expected skills showed substantial development, while 53.57% were identified as lacking in current educational practices. These results indicate a notable misalignment with recommendations from IFAC, impacting the initial professional formation of students vis-à-vis global benchmarks. The study underscores the urgency for educators, pedagogical counselors, and policymakers to enhance pedagogical strategies, focusing on professional skills development. Addressing these findings can help align Brazilian accounting education more closely with (inter)national standards, while also encouraging other countries to focus on the effective implementation of IES. This better equips students with the essential skills required to thrive in a dynamic and evolving professional landscape, improving their readiness for the job market and enhancing the global relevance and quality of accounting education.

Date: 2025
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DOI: 10.1080/09639284.2025.2541183

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