The link between academia and business in accounting and auditing training: The role of professional organizations

Abstract

This study focuses on the interaction between higher education and the accounting and auditing profession, emphasizing the need for an integration of teaching, practice, and research. Particularly in the digital age, research from various countries like Brazil, Ghana, and South Africa shows adaptation and innov  ation in accounting education, while highlighting challenges such as the gap between theory and professional practice. The research methodology combines qualitative approaches and systematic evaluation, aiming to improve the quality of training and meet the real needs of the industry. In conclusion, the study affirms the importance of collaboration between universities and professional organizations in developing accounting education programs that meet the requirements of the modern labor market.