The Role of Information Systems and Technology Competencies for Accounting Education from the Gender Perspective

Abstract

This study aims to examine the importance of obtaining skills in Information Systems (IS) and Information Technology (IT) for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs) located in the state of Rio de Janeiro, divided by gender (male and female). The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014 and was based on the Model Accounting Curriculum Revised (MACR) proposed for accountants UN / UNCTAD / ISAR. The data were analyzed using descriptive statistics and the Mann-Whitney test. It has been found that the students from the HEIs surveyed realize the high importance that the possession of skills related to SI and IT has to his academic training regardless of gender issues. In contrast, it appears that female respondents attributed higher levels of importance to obtain knowledge about communications softwares and about softwares that are for generally use while the males turn to more specific softwares applied to business solutions.

Keywords

• Accontancy
• Skills
• Information Systems
• Gender