{"id":"https://openalex.org/W4386746166","doi":"https://doi.org/10.1016/j.ijme.2023.100872","title":"Examining the fit between supply and demand of the accounting professional's competencies: A systematic literature review","display_name":"Examining the fit between supply and demand of the accounting professional's competencies: A systematic literature review","publication_year":2023,"publication_date":"2023-09-14","ids":{"openalex":"https://openalex.org/W4386746166","doi":"https://doi.org/10.1016/j.ijme.2023.100872"},"language":"en","primary_location":{"id":"doi:10.1016/j.ijme.2023.100872","doi":"https://doi.org/10.1016/j.ijme.2023.100872","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ijme.2023.100872","pdf_url":null,"source":{"id":"https://openalex.org/S135394783","display_name":"The International Journal of Management Education","issn_l":"1472-8117","issn":["1472-8117","2352-3565"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Management Education","raw_type":"journal-article"},"volume":null,"type":"review","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.1016/j.ijme.2023.100872","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025844411","display_name":"Nanja Kroon","orcid":"https://orcid.org/0000-0003-1288-941X","observed_orcids":["https://orcid.org/0000-0003-1288-941X"]},"institutions":[{"id":"https://openalex.org/I161321875","display_name":"University of Beira Interior","ror":"https://ror.org/03nf36p02","country_code":"PT","type":"education","lineage":["https://openalex.org/I161321875"]},{"id":"https://openalex.org/I56125125","display_name":"Universidade Polit\u00e9cnica de Viseu","ror":"https://ror.org/0235kxk33","country_code":"PT","type":"education","lineage":["https://openalex.org/I56125125"]}],"countries":["PT"],"is_corresponding":true,"raw_author_name":"Nanja Kroon","raw_affiliation_strings":["School of Technology and Management of Viseu & CISeD\u2014Research Center in Digital Services, Instituto Polit\u00e9cnico de Viseu, Campus Polit\u00e9cnico, 3504-510, Viseu, Portugal","Universidade da Beira Interior, 6200-209, Covilh\u00e3, Portugal"],"raw_orcid":"https://orcid.org/0000-0003-1288-941X","affiliations":[{"raw_affiliation_string":"School of Technology and Management of Viseu & CISeD\u2014Research Center in Digital Services, Instituto Polit\u00e9cnico de Viseu, Campus Polit\u00e9cnico, 3504-510, Viseu, Portugal","institution_ids":["https://openalex.org/I56125125"]},{"raw_affiliation_string":"Universidade da Beira Interior, 6200-209, Covilh\u00e3, Portugal","institution_ids":["https://openalex.org/I161321875"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047540554","display_name":"Maria do C\u00e9u Gaspar Alves","orcid":"https://orcid.org/0000-0003-1608-1872","observed_orcids":["https://orcid.org/0000-0003-1608-1872"]},"institutions":[{"id":"https://openalex.org/I161321875","display_name":"University of Beira Interior","ror":"https://ror.org/03nf36p02","country_code":"PT","type":"education","lineage":["https://openalex.org/I161321875"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Maria do C\u00e9u Alves","raw_affiliation_strings":["NECE-UBI Research Unit in Business Sciences, Universidade da Beira Interior, 6201-001, Covilh\u00e3, Portugal","Universidade da Beira Interior, 6200-209, Covilh\u00e3, Portugal"],"raw_orcid":"https://orcid.org/0000-0003-1608-1872","affiliations":[{"raw_affiliation_string":"NECE-UBI Research Unit in Business Sciences, Universidade da Beira Interior, 6201-001, Covilh\u00e3, Portugal","institution_ids":["https://openalex.org/I161321875"]},{"raw_affiliation_string":"Universidade da Beira Interior, 6200-209, Covilh\u00e3, Portugal","institution_ids":["https://openalex.org/I161321875"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5025844411"],"corresponding_institution_ids":["https://openalex.org/I161321875","https://openalex.org/I56125125"],"apc_list":{"value":3560,"currency":"USD","value_usd":3560},"apc_paid":{"value":3560,"currency":"USD","value_usd":3560},"fwci":2.1507,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.88111888,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"21","issue":"3","first_page":"100872","last_page":"100872"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11779","display_name":"Higher Education and Employability","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-competencies","display_name":"accounting competencies","score":0.9089999794960022},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6840000152587891},{"id":"https://openalex.org/keywords/competency-gaps","display_name":"competency gaps","score":0.8109999895095825},{"id":"https://openalex.org/keywords/conceptual-model","display_name":"conceptual model","score":0.7360000014305115},{"id":"https://openalex.org/keywords/accountants","display_name":"accountants","score":0.6209999918937683},{"id":"https://openalex.org/keywords/curriculum-alignment","display_name":"curriculum alignment","score":0.3619999885559082}],"concepts":[{"id":"https://openalex.org/C120330832","wikidata":"https://www.wikidata.org/wiki/Q166656","display_name":"Supply and demand","level":2,"score":0.6087973713874817},{"id":"https://openalex.org/C189708586","wikidata":"https://www.wikidata.org/wiki/Q1504425","display_name":"Systematic review","level":3,"score":0.5759711861610413},{"id":"https://openalex.org/C66882249","wikidata":"https://www.wikidata.org/wiki/Q169336","display_name":"Homogeneous","level":2,"score":0.494961678981781},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.46602416038513184},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.462473064661026},{"id":"https://openalex.org/C2780966255","wikidata":"https://www.wikidata.org/wiki/Q5474306","display_name":"Foundation (evidence)","level":2,"score":0.43202313780784607},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4266495704650879},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42189323902130127},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.40377578139305115},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39922136068344116},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.32232266664505005},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2945372760295868},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2141951620578766},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2104780673980713},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18346917629241943},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C97355855","wikidata":"https://www.wikidata.org/wiki/Q11473","display_name":"Thermodynamics","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.ijme.2023.100872","doi":"https://doi.org/10.1016/j.ijme.2023.100872","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ijme.2023.100872","pdf_url":null,"source":{"id":"https://openalex.org/S135394783","display_name":"The International Journal of Management Education","issn_l":"1472-8117","issn":["1472-8117","2352-3565"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Management Education","raw_type":"journal-article"},{"id":"pmh:oai:repositorio.ipv.pt:10400.19/7966","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10400.19/7966","pdf_url":null,"source":{"id":"https://openalex.org/S4306402433","display_name":"Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"}],"best_oa_location":{"id":"doi:10.1016/j.ijme.2023.100872","doi":"https://doi.org/10.1016/j.ijme.2023.100872","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ijme.2023.100872","pdf_url":null,"source":{"id":"https://openalex.org/S135394783","display_name":"The International Journal of Management Education","issn_l":"1472-8117","issn":["1472-8117","2352-3565"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Management Education","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5385000109672546,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"}],"awards":[{"id":"https://openalex.org/G6100510499","display_name":null,"funder_award_id":"UIDB/05583/2020","funder_id":"https://openalex.org/F4320310002","funder_display_name":"Universidade da Beira Interior"},{"id":"https://openalex.org/G630291438","display_name":null,"funder_award_id":"UIDB/04630/2020","funder_id":"https://openalex.org/F4320310002","funder_display_name":"Universidade da Beira Interior"},{"id":"https://openalex.org/G6420687009","display_name":null,"funder_award_id":"UIDB/04630/2020","funder_id":"https://openalex.org/F4320334359","funder_display_name":"NECE - Research Center in Business Sciences, University of Beira Interior"}],"funders":[{"id":"https://openalex.org/F4320310002","display_name":"Universidade da Beira Interior","ror":"https://ror.org/03nf36p02"},{"id":"https://openalex.org/F4320334359","display_name":"NECE - Research Center in Business Sciences, University of Beira Interior","ror":null}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":106,"referenced_works":["https://openalex.org/W570856798","https://openalex.org/W1163171094","https://openalex.org/W1481633856","https://openalex.org/W1517876957","https://openalex.org/W1522113407","https://openalex.org/W1559522874","https://openalex.org/W1595646275","https://openalex.org/W1807045518","https://openalex.org/W1874839904","https://openalex.org/W1963586595","https://openalex.org/W1964491289","https://openalex.org/W1967100576","https://openalex.org/W1967880347","https://openalex.org/W1973817450","https://openalex.org/W1991001452","https://openalex.org/W2005677153","https://openalex.org/W2007872832","https://openalex.org/W2008777851","https://openalex.org/W2011651480","https://openalex.org/W2022853461","https://openalex.org/W2023592728","https://openalex.org/W2026368098","https://openalex.org/W2035950325","https://openalex.org/W2037314844","https://openalex.org/W2047232340","https://openalex.org/W2049664567","https://openalex.org/W2053966145","https://openalex.org/W2057131395","https://openalex.org/W2058008706","https://openalex.org/W2063196642","https://openalex.org/W2065223933","https://openalex.org/W2066326976","https://openalex.org/W2077882796","https://openalex.org/W2091964440","https://openalex.org/W2092136009","https://openalex.org/W2105080147","https://openalex.org/W2112715108","https://openalex.org/W2113393509","https://openalex.org/W2121905876","https://openalex.org/W2129401472","https://openalex.org/W2129825719","https://openalex.org/W2136507509","https://openalex.org/W2137672567","https://openalex.org/W2141287563","https://openalex.org/W2141769974","https://openalex.org/W2153425493","https://openalex.org/W2158351135","https://openalex.org/W2177403926","https://openalex.org/W2185421617","https://openalex.org/W2205076320","https://openalex.org/W2270297330","https://openalex.org/W2311422063","https://openalex.org/W2323801522","https://openalex.org/W2336718975","https://openalex.org/W2401509481","https://openalex.org/W2484440494","https://openalex.org/W2500454883","https://openalex.org/W2528826580","https://openalex.org/W2532150309","https://openalex.org/W2618695723","https://openalex.org/W2733433776","https://openalex.org/W2748075550","https://openalex.org/W2750168540","https://openalex.org/W2763600430","https://openalex.org/W2783845825","https://openalex.org/W2784664393","https://openalex.org/W2806665430","https://openalex.org/W2810101822","https://openalex.org/W2810463316","https://openalex.org/W2811052106","https://openalex.org/W2889740128","https://openalex.org/W2908775086","https://openalex.org/W2937800639","https://openalex.org/W2939350336","https://openalex.org/W2941219861","https://openalex.org/W2944196246","https://openalex.org/W2951243253","https://openalex.org/W2952498975","https://openalex.org/W2954369097","https://openalex.org/W2964523010","https://openalex.org/W2973426306","https://openalex.org/W2974124022","https://openalex.org/W2992209509","https://openalex.org/W2999596294","https://openalex.org/W3015038303","https://openalex.org/W3015270666","https://openalex.org/W3022903699","https://openalex.org/W3026259281","https://openalex.org/W3084138802","https://openalex.org/W3086245278","https://openalex.org/W3095745697","https://openalex.org/W3118205478","https://openalex.org/W3118615836","https://openalex.org/W3120623123","https://openalex.org/W3123402592","https://openalex.org/W3155092242","https://openalex.org/W3155588787","https://openalex.org/W3170245693","https://openalex.org/W3172173093","https://openalex.org/W3176014230","https://openalex.org/W3177084348","https://openalex.org/W3182774498","https://openalex.org/W3211852587","https://openalex.org/W4300670903","https://openalex.org/W6686419516","https://openalex.org/W6804737496"],"related_works":["https://openalex.org/W4322619661","https://openalex.org/W7019162813","https://openalex.org/W4405368257","https://openalex.org/W4410164293","https://openalex.org/W7035648707","https://openalex.org/W3017924066","https://openalex.org/W4362573455","https://openalex.org/W2121905876","https://openalex.org/W2884668561","https://openalex.org/W1736088016"],"abstract_inverted_index":{"This":[0],"paper":[1],"reviews":[2],"the":[3,10,16,26,33,53,68,149,154,175],"accounting":[4,17,34],"and":[5,13,30,43,57,82,91,142,152,156,181,188],"educational":[6],"literature,":[7],"focusing":[8],"on":[9,117],"supply":[11,31,56],"of":[12,32,52,158,178],"demand":[14,29],"for":[15,101,168,185],"professional's":[18,35],"competencies.":[19],"Its":[20],"main":[21],"objective":[22],"is":[23],"to":[24,44,129,147,171],"identify":[25],"gaps":[27,137,180],"between":[28,55,121],"competencies":[36],"that":[37,47,77],"have":[38,93],"been":[39,80,94],"evidenced":[40],"in":[41,85],"literature":[42,62],"define":[45],"constructs":[46,122],"substantiate":[48],"a":[49,60,108,165],"conceptual":[50],"model":[51],"fit":[54],"demand.":[58],"Through":[59],"systematic":[61],"review,":[63],"122":[64],"empirical":[65],"articles":[66],"from":[67],"last":[69],"15":[70],"years":[71],"are":[72],"analyzed.":[73],"The":[74],"results":[75],"reveal":[76],"there":[78],"has":[79],"consistent":[81],"growing":[83],"research":[84,170],"this":[86,162],"field":[87],"worldwide.":[88],"Research":[89],"approaches":[90],"methodologies":[92],"quite":[95],"homogeneous,":[96],"with":[97],"most":[98],"authors":[99],"opting":[100],"quantitative":[102],"survey":[103],"strategies.":[104],"Content":[105],"analysis":[106,163],"yields":[107],"significant":[109],"result":[110],"by":[111],"identifying":[112],"seven":[113],"gaps,":[114],"shedding":[115],"light":[116],"areas":[118],"where":[119],"alignment":[120],"may":[123],"be":[124],"lacking,":[125],"potentially":[126],"posing":[127],"challenges":[128],"achieving":[130,189],"desired":[131,190],"outcomes":[132],"or":[133],"objectives.":[134],"Understanding":[135],"these":[136,179],"can":[138],"help":[139],"researchers,":[140],"policymakers,":[141],"practitioners":[143],"take":[144],"informed":[145],"actions":[146],"address":[148],"identified":[150],"issues":[151],"improve":[153],"effectiveness":[155],"efficiency":[157],"their":[159],"endeavors.":[160],"Furthermore,":[161],"provides":[164],"valuable":[166],"foundation":[167],"future":[169],"delve":[172],"deeper":[173],"into":[174],"underlying":[176],"causes":[177],"develop":[182],"targeted":[183],"strategies":[184],"fostering":[186],"convergence":[187],"outcomes.":[191]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-22T18:32:59.640997","created_date":"2023-09-15T00:00:00"}