Accounting and stereotypes. A comparative analysis of Mexican students’ perceptions

• Carmen Fernández-Polvillo ^[1] ; Gracia Patricia Michel Vázquez ^[2]
  1. [1] Universidad de Sevilla

     Universidad de Sevilla

     Sevilla, España

     
  2. [2] Universidad de Guadalajara

     Universidad de Guadalajara

     México

     
• Localización: Educade: revista de educación en contabilidad, finanzas y administración de empresas, ISSN-e 2173-478X, Nº. 9, 2018, págs. 33-42
• Idioma: inglés
• DOI: 10.12795/educade.2018.i09.03
• Títulos paralelos:
  • Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos
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• Resumen
  • español

    Tanto los posicionamientos de instituciones contables como los resultados de la investigación recogen la existencia del llamado gap de expectativas, una divergencia entre los requisitos en capacidades para tener éxito en la profesión contable y las capacidades que tienen los recién graduados. Algunos autores apuntan a una interpretación errónea de los requisitos profesionales por parte de los estudiantes, basada en una visión estereotipada de la contabilidad, lo que puede llevar a un sesgo de autoselección. El principal objetivo de este trabajo es analizar las percepciones sobre la contabilidad de una muestra de estudiantes mexicanos matriculados en distintas carreras y cursos. Nuestros resultados, al contrario de los obtenidos por otros trabajos sugieren que los estudiantes de nuevo ingreso no tienen una visióin estereotipada de la contabilidad y que esta visión no difiere sustancialmente de la de sus compañeros en carreras cercanas (administración de empresas y derecho). Aún más, los resultados no evidencian un empeoramiento de esta imagen debido al efecto de los primeros cursos en contabilidad, al menos para los alumnos en México.

  • English

    Both research and statements by stakeholders have notice the existence of the so called expectation performance gap, a divergence between the skills requirements to succeed in the accounting profession and the skills exhibited by graduates. Some authors point to a misinterpretation of required competencies by students, based on a stereotyped image of accounting that could lead to a possible self-selection bias. The main objective of this paper is study the perceptions on accounting in a sample of Mexican students enrolled in different degrees and courses. Our results, contrariwise to previous research, suggest that entry level students do not present a stereotyped perception on accounting and that those views do not differ substantially from other students at business of law degrees. Furthermore, our results do not support the negative effects of accounting education on students‟ perceptions, at least for Mexican students.

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