Estereotipos contables. Motivaciones y percepciones sobre la contabilidad de los estudiantes universitarios de Administración de Empresas y Finanzas y Contabilidad

Accounting stereotypes. Business and accounting students’ motivations and perceptions of accounting

Palabras clave: Percepciones, Carrera en contabilidad, Decisiones sobre carrera profesiones, Motivación, Teoría de la autodeterminación

Resumen

El papel del profesional de la contabilidad ha evolucionado incorporando un amplio abanico de tareas que requieren de los futuros profesionales (al menos a un cierto nivel) mucho más que conocimientos técnicos. Paralelamente a este incremento de los requisitos se percibe la existencia de problemas en cuanto a las características de los alumnos que optan por una carrera en contabilidad.

Algunos autores han sugerido que en el origen de esta divergencia requisitos profesionales –características del alumnado está una concepción errónea, por parte de los estudiantes, de cuáles son las tareas de un contable y las capacidades necesarias para ello. Así, es posible que se perciba por los alumnos una imagen estereotipada de la profesión y la clase de trabajo que realiza: aburrido, definido, preciso y orientado al cumplimiento de normas. Esta imagen parece basarse y reforzarse por la ofrecida en distintos medios (p.e. las películas o series).

En esta línea, el presente trabajo tiene como objetivos estudiar (I) la percepción que tienen los estudiantes de contabilidad sobre la profesión contable al comenzar sus estudios universitarios y (II) las motivaciones subyacentes y su posible relación con la imagen. La muestra se compone de estudiantes de los dos grados con más peso en esta materia (ADE y FICO) de la Universidad de Sevilla.

Los resultados indican que no hay una visión claramente estereotipada, ni diferencias destacables por grado. Se confirma que la principal fuente de motivación en nuestros alumnos es la externa.

La relevancia de determinadas facetas y sus implicaciones para el área se discuten.

Biografía del autor

José L. Arquero, Dr., Universidad de Sevilla

Departamento de Contabilidad y Economía Financiera
Ramón y Cajal 1, 41018, Sevilla
Universidad de Sevilla

Carmen Fernández Polvillo, Dra., Universidad de Sevilla

Departamento Economía Financiera y Dirección de Operaciones
Universidad de Sevilla

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Publicado
01-01-2019
Cómo citar
Arquero, J. L., & Fernández Polvillo, C. (2019). Estereotipos contables. Motivaciones y percepciones sobre la contabilidad de los estudiantes universitarios de Administración de Empresas y Finanzas y Contabilidad. Revista De Contabilidad - Spanish Accounting Review, 22(1), 88-99. https://doi.org/10.6018/rc-sar.22.1.354341
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