The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants
Round 1
Reviewer 1 Report
The authors emphasize too much the sociologic approach. I recommend the authors to read other recent empirical studies about the Brazilian accounting profession:
--- Echternacht THS, Niyama JK, Almeida C. O ensino da contabilidade internacional em cursos de graduação no Brasil: uma pesquisa empírica sobre o perfil dos docentes e recursos didáticos e metodológicos adotados. UnB Contábil. 2007;10(2):95–124.
--- Leal EA, Miranda GJ, Araújo TS, Fabiana L, Borges M. Estereótipos na Profissão Contábil : a opinião de estudantes e do público externo no Triângulo Mineiro. Contabilidade, Gestão e Governança. 2014;17(1):134-153. ISSN: 1984-3925.
--- Lima Rodrigues L, Pinho C, Bugarim MC, Craig R, Machado D. Factors affecting success in the professional entry exam for accountants in Brazil. Account Educ. 2018;27(1):48–71. https://0-doi-org.brum.beds.ac.uk/10.1080/09639284.2017.1361851
--- Souza FA, Tibúrcio Silva CA, Silva PB, Souza PVS. Onde estão os profissionais contábeis no Brasil? Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte. 2018;11(1):98–116. ISSN 2176-9036. https://0-doi-org.brum.beds.ac.uk/10.21680/2176-9036.2019v11n1id15934
I advise the authors to rewrite the conclusion and to standardize the references.
Author Response
All suggestions were accepted.
Author Response File: 
Author Response.pdf
Reviewer 2 Report
Line 17. Focused on one profile in one jurisdiction: Scope ?
Line 35. Correct grammar (…are also driving…)
Line 82. Concept of professionalism, a bit misleading, why does the concept need to be explained as referred to the study?
Line 121. Direct affect ? or effect?
Lines 122-123… misleading to mention a hospital, no previous mentioning of a specific setting or profession.
Line 188. Materials and methods
Here we find the section defining university autonomy and scope, will it really fit here or in another section?
Line 202. … hard to manager (manage?)
Line 245. Many coordinators, wide population (436 respondents).
Line 250. Completed 2014, six years have passed since
Line 260…Article 1. Of (small letters)
Line 282… the so called drivers…. Contents and needs, but do they also imply or are ruled by related laws, recommendations and practices.
- The Sufficiency exam, it´s mandatory? Are there any other options available like a final degree essay, exam with tribunal…? Who creates this exam? How is it assessed? Are University teachers involved in the process of creation and correction of this exam?
Line 397. Regardless the country. A standard test is difficult to carry out due to cultural differences (in this case legislation, types of questions…), isn´t it an utopia? Maybe some more discussion about it in the conclusions section.
Thank you
Author Response
All suggestions were accepted.
Round 2
Reviewer 2 Report
Good morning, it is with pleasure that I see some improvements in the article.
Although I cannot seem to find the explanation to one of main > comments:
"....they finished collecting data in 2014, six years is a long period to analyse the data, things might or surely have changed or > adapted in the teaching of accountancy in HE."
Maybe the author could comment on the fact of six years from collecting the data to analysing it.
Thanks
Author Response
Indeed, data was collected at the end of 2014. It is a limitation of the study. However, the phenomenon under study is stable. So, the authors believe the study is still relevant for publication. As far as the authors are aware, there isn´t any similar study about Brazil with more recent data.
In the concluding session, the authors introduced a sentence recognizing this limitation.
