Developing creative accountants

Wendy Beatriz Witt Haddad Carraro, Letícia Bersch Bruxel, Fernanda da Silva Momo, Alan Bandeira Pinheiro
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Abstract

By addressing innovation, creativity, and problem-solving in corporate contexts, Design Thinking has attracted the interest of both scholars and professionals. Despite this, this methodology has still been little disseminated among accounting professionals. Therefore, this study aimed to identify how the Design Thinking methodology can be used to promote the appreciation of the accounting professional. The study involved 521 students who attended the Accounting Planning discipline, offered in the seventh stage of the Accounting Sciences course at a federal university in southern Brazil. Using the survey as a technical procedure, the content analysis of the records of perceptions and ideas generated in Design Thinking workshops was conducted using Nvivo and Microsoft Excel. The students' perceptions regarding the application of the methodology showed that its use is conducive to creating innovative ideas and making them leave their comfort zone. Students reported being aware that they use creativity very little. Still, they are concerned about their development, as they understand that it adds professional and personal value and benefits the profession as a whole. The practical implication is the illustration of how this methodology can contribute to establishing a new professional image, and federal and state accounting councils can use it.
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培养有创意的会计师
通过解决企业环境中的创新、创造力和问题解决,设计思维吸引了学者和专业人士的兴趣。尽管如此,这种方法在会计专业人员中的传播仍然很少。因此,本研究旨在确定如何利用设计思维方法来提高会计专业人员的鉴赏能力。这项研究涉及巴西南部一所联邦大学会计科学课程第七阶段开设的会计规划学科的 521 名学生。以调查作为技术程序,使用 Nvivo 和 Microsoft Excel 对设计思维研讨会中产生的看法和想法记录进行了内容分析。学生们对该方法应用的看法表明,该方法的应用有利于产生创新想法,并使他们脱离舒适区。学生们表示,他们意识到自己很少使用创造力。尽管如此,他们还是很关心自己的发展,因为他们知道创造力会增加专业和个人价值,并有利于整个专业。其实际意义在于说明这种方法如何有助于树立新的专业形象,联邦和州会计委员会可以加以利用。
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