Purpose This paper aims to examine how professional accounting organizations (PAOs) perceive and influence the supply and demand of accounting professionals’ competencies. While prior research recognizes PAOs as relevant stakeholders, their own perspectives and the specific mechanisms through which they shape competencies on both sides of the market remain underexplored. Design/methodology/approach This study adopts an exploratory qualitative case study approach focused on Portugal. An a priori conceptual framework was developed from the literature to organize PAOs’ activities and their potential influence on competency supply and demand. The framework guided data collection and analysis based on publicly available documents and semi-structured interviews with representatives of three Portuguese PAOs. The framework was subsequently refined based on empirical evidence. Findings The findings show that PAOs influence accounting competencies through a diverse set of activities affecting both supply and demand. Four main categories of activities are identified: certification and regulation, professional development and training, standardization and oversight and advocacy and representation. PAOs exert influence through both autonomous mechanisms and through interaction with higher education institutions, employers and regulators. While PAOs share similar perceptions regarding emerging competency challenges, their modes of influence vary according to their institutional mandates. Research limitations/implications As an exploratory case study focused on a single national context, the findings are context-specific and do not allow for generalization or for measuring the relative impact of different PAO activities. Future research could apply the framework in other institutional settings, compare statutory and non-statutory PAOs and examine the measurable effects of PAO activities on competency outcomes. Practical implications The findings highlight the potential role of PAOs in shaping competency development within the accounting profession. The framework proposed in this study can support PAOs in reflecting on how their activities contribute to professional competency formation. It may also help higher education institutions and policymakers better understand the interactions between professional bodies and accounting education, supporting more coordinated initiatives aimed at strengthening the competencies required in the profession. Originality/value This paper contributes by operationalizing PAOs’ influence on accounting competencies as a set of interconnected activities shaping supply and demand. By foregrounding PAOs’ own perspectives, it provides an analytical framework that supports comparative research across different institutional and regulatory contexts.
Kroon et al. (Wed,) studied this question.
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