Training, certification and continuing education: an exploratory study on accounting professionals from the point of view of a head hunter company

Abstract

This paper analyzes the validity and quality ascribed to the various forms of evaluating the accounting professional’s training from the point of view the market, represented by the head hunters, and in the context of the aggressive competition that characterizes the labor market. The article discusses more specifically the basic training and continuing education of accounting professionals. The research project involved the evaluations formally undertaken by the higher education institutions, those conducted by the professional regulatory agencies, those carried out by government educational agencies and the certification procedures conducted by nongovernmental organizations (NGOs). This investigation is of an exploratory and descriptive nature. The field research was conducted trough a questionnaire sent to head hunter companies in São Paulo, Brazil. The data was analyzed through descriptive statistics, and its quantitative analysis was made on the basis of a stratification of the opinions collected by using a 5 point Likert scale. The main conclusions are these: (1) the sufficiency exam conducted by the professional regulatory agency is necessary; (2) the professional regulatory agency must play a more active role in order to ensure or induce the existence of quality accounting courses and professionals; (3) a professional certification by NGOs is useful to ensure continued professional training and improvement.

Key words: continuing education, certification, accounting professional, head hunters.