S02-E12 - "The influence of professional accounting organizations on the supply and demand of the accounting professional’s competencies: a Portuguese case study"

The 12th episode of the 2nd season of podNECE presents a study that investigates how professional accounting organizations (PAOs) in Portugal shape the competencies of practitioners by influencing both the supply and demand of the labor market. Through a qualitative analysis of three major bodies—OCC, OROC, and APOTEC—the authors examine how these institutions perceive emerging shifts like digital transformation and sustainability reporting. The study categorizes PAO influence into four pillars: certification and regulation, professional development, oversight, and advocacy. By interacting with higher education institutions and regulatory bodies, PAOs act as critical intermediaries that define professional standards and entry requirements. Ultimately, the paper provides a refined conceptual framework to help scholars and policymakers understand how these organizations align educational outcomes with evolving industry expectations.https://doi.org/10.1108/JAOC-12-2024-0408podNECE is a podcast by NECE - Research Centre for Business Sciences, University of Beira Interior, Portugal.