Capacidade e necessidade percebidas pelos formandos em ciências contábeis ás competências inerentes ao desempenho profissional

• Autor(a) principal: Mota, Marcia Regina Barbosa
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/27889
• topic: competências; contador; modelo genérico; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO

The present research seeks to carry out a descriptive analysis of the data and identify the dimensions of the instrument applied in order to quantify the perception of the graduates of the accounting science course regarding the capacities and needs inherent to the exercise of the profession, presenting them with the skills identified in studies previous questions and asking if they understand that they achieved mastery at the end of the Accounting course. The dimensions with the best and worst results were identified and each dimension was compared with the respondents' characterization variables. The study has a quantitative approach with the application of a questionnaire where students answered thinking about the skills acquired in their course giving a grade from 1 to 10, where 1 means that the course did not fully meet expectations and grade 10 means that it fully met expectations . The criterion for choosing the target audience was to seek graduating students in the seventh and eighth semester, which was extended to students in the fifth and sixth semester to reach a greater number of respondents. The method was developed from the application of the questionnaire that was accessed through a link on the QuestionPro platform, enabling the formation of a database for multivariate with descriptive and factorial analysis to identify the main competence groups. The results collected pointed out that the respondents tended to say that the course partially met expectations, except for language skills, which presented a very low average of 3.79%, the averages of between 6.5% and 7.5%, showing that there is still a lot of space for expanding actions that can contribute to the professional development of graduating students who will enter the job market. The low score for the intellectual dimension points out that universities need to work on the issue by identifying the variables that lead students to this perception and seek with them ways to improve this issue, in addition to expanding the other dimensions so that they effectively have the domain of competencies who will be able to guarantee your personal and professional development throughout their careers. The research has practical implications because it confirms Cardoso's model (2006) and also shows a tendency of improvement in the students' perception regarding the contribution of university education in the development of their professional skills. There are not many studies on the skills of the accounting professional and the few that exist have not yet managed to define the profile of the professional, tending more to the definition of the job functions, this research contributes to the expansion of the discussion about what the market defines such as the skills needed to practice the profession and how they are perceived by the graduating students.