Abstract:

This research through the discussion of the legal regulation of the Polytechnic Higher Education in the past and in the present explains how the post-secondary non-higher education offered by Higher Education Institutions (HEI) is a key to their future. Towards pursuit objectives of the legitimacy theory, this research supports on the proposal, with direct application to accounting, defended by Mautz (1963). Among the definitions expressed in the literature, it is noted that Birch (1993) defines legitimacy as “the right of free election against the legislature”. While, Luthardt & Zimmermann (2009) argue that the legitimacy theory is based on a combination of two principles: public debate (resolution), and responsibility to publish the annual report (accountability). So, the aim is to analyse the post-secondary non-higher education in the scientific area of accounting and then understand the emerging challenges that it will have direct contribution to meeting European and Portuguese goals on economic competitiveness, social cohesion and sustainable development. Following these perspectives, but centred on the new public management, applied to HEI and to the post-secondary non-higher education, the students play a central role, because they get special training through a combination of secondary education, general or professional, with post-secondary technical training responding to expectations of a modern society and the new technological challenges. Deeper and broader understanding of education issues will support a better interface between accounting and business needs that it will answer to the society.

Keywords:

Post-secondary non-higher education, Legitimacy, Accounting, Portugal.