COVID-19’s Implications for Accounting Courses’ Competence Development: The Case of Portugal
Bibliographic record
Abstract
Over the past few decades, higher education in accounting has been criticized for its focus on developing technical competences at the expense of general competences. The objective of this study is to analyze the general competences developed by the final-year students of accounting courses at Portuguese public polytechnics and to compare them with the most evident ones identified through a literature review for the current accounting profession. The study adopts a quantitative approach, carried out through a survey of 137 final-year students in the 2019/2020 academic year and using the techniques of descriptive and multivariate statistics. Among the main results, it was found that the ability to use information and communication technologies and lifelong learning were the most developed general competences. The results obtained allow us to conclude that the new practices developed through distance learning facilitated the development of technological competences, producing new reflections for improving the training of accountants.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.010 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.004 | 0.003 |
| Scholarly communication | 0.005 | 0.002 |
| Open science | 0.001 | 0.004 |
| Research integrity | 0.002 | 0.001 |
| Insufficient payload (model declined to judge) | 0.005 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".