Competências digitais na contabilidade: perspectivas internacionais e as lacunas nos currículos e na formação docente no Brasil

Abstract

Technologies have revolutionized the business environment and redefined the role of the accountant, as they integrate the entire informational flow. This scenario requires the development of digital competencies, referring to the effective use of digital technologies in different contexts, including educational environments. This topic has been gaining global proportions. However, at the national level, technology has historically received little attention in curricula, and its integration into learning spaces is still limited. This study aimed to understand how digital competencies have been integrated into accounting courses in Brazil. To address this question, three studies were conducted. The first study sought to identify the digital competencies recommended by international organizations for accounting education. To this end, a qualitative and descriptive approach was adopted, with a documentary analysis of international publications from regulatory, accrediting, and certifying bodies. The Digital Competence Framework for Citizens DigComp 2.2 (Vuorikari; Kluzer; Punie, 2022) was used as a reference in categorizing integration areas, and the Atlas Ti 24 software was used to support data analysis. The results indicate that organizations recommend the following digital competencies for accountant training: data and information literacy, communication and collaboration, security, problem-solving, and, to a lesser extent, digital content creation. The International Federation of Accountants (IFAC) stands out in general training topics, while the Institute of Management Accountants (IMA) and the Chartered Global Management Accountant (CGMA) focus on more specialized areas, such as managerial and financial domains that require a higher level of digital competencies. The CGMA is the organization that encompasses all areas of DigComp 2.2. The second study aimed to identify how digital competencies are integrated into the formal curricula of on-campus undergraduate accounting courses. In this phase, a qualitative, descriptive, and documentary approach was used. The analysis included documents such as the Course Pedagogical Project, curriculum matrix, and course/subject syllabi from 47 universities in the South and Southeast regions with public administrative dependence. Data analysis was conducted with the support of Atlas Ti and Excel software. Competencies are mainly developed in the dimensions of knowledge and intellectual skills. Most institutions adopt a hybrid approach (focused and integrated) in areas such as Technology and Information Systems and Quantitative Methods. However, in most cases, software is not used for developing practical skills. The integrated approach is associated with subjects such as Laboratory/Practice, where software is used. In other areas, such as Managerial Accounting, Auditing, Governance, and Risk Management, technologies are less integrated. The methodologies used are still predominantly traditional, both in teaching and assessments, and the use of traditional software is restricted to practical subjects. There is no mention of integrating or using emerging technologies such as artificial intelligence and blockchain. Overall, curricula need restructuring, emphasizing digital competencies, particularly practical skills and attitudes. Additionally, there is a need to encourage the use of appropriate methodologies and assessments supported by emerging technologies, ensuring training aligned with professional demands. The third study identified the digital competencies of faculty members working in stricto sensu graduate programs in Accounting in Brazil. A quantitative, exploratory, and survey-based approach was adopted, using the Check-In Higher Education (DigComEdu) self-reflection questionnaire, applied to faculty members from 32 programs (academic and professional) via Google Forms. The questionnaire contained 36 closed-ended questions, 22 focused on self-assessment and 14 on population characterization. A total of 112 responses were obtained. These data were subjected to Descriptive Statistics, Analysis of Variance (ANOVA), the Tukey Test, and Regression Analysis, using the Freeware R software. The results show that most faculty members are at basic and intermediate proficiency levels. While they master digital resources, they demonstrate little integration with assessments. Furthermore, a positive relationship was observed between the frequent use of technology in the classroom and higher levels of digital competencies, as well as significant differences in competency levels between the Center-West (highest level) and Northeast (lowest level) regions. Considering the adoption of Competency Theory as a theoretical lens in the analysis of the first two studies, particularly the fundamentals related to context and knowledge mobilization, the need for more effective and intentional curricular integration of digital competencies stands out. This integration should encompass three dimensions: knowledge (understanding), practice (analytical and practical skills), and attitudes (security, sharing, ethics), supported by current and emerging technologies. To effectively achieve these elements, it is necessary to integrate them into the training processes of both faculty members and students.