Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/1519 |
Resumo: | The objective of this paper is to analyze the profile of the undergraduate courses in Accounting from Santa Catarina universities. We sought to study the abilities, skills and required profile of graduates by Higher Education Institutions (HEI) in accordance with the Educational Course Programme (ECP), its relationship with the National Education Guidelines and orientations of the Federal Council of Accounting (FCA). The investigated sample consists of ten higher education institutions that offer graduation courses in Accounting and have a status of "university". The methodological procedures used characterize this research as exploratory and qualitative. The analysis results show that HEIs include in their ECPs desired skills and competencies, in line with national and CFC guidelines. The findings indicate that the HEIs investigated wish an accounting professional that has communicational and interaction skills with organizations and society, that is capable of dealing with information systems and that has interdisciplinary knowledge, who is able to present solutions to the challenges encountered when performing the profession and has a critical view. In addition, they expect this professional be a creative individual, updated, ethical and able to make the difference in context of integration. |
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Desired profile of graduates of undergraduate accounting programs of the universities of Santa CatarinaO Perfil Desejado do Egresso dos Cursos de Ciências Contábeis das Universidades de Santa CatarinaPerfil do egressoHabilidades e competênciasCurso de Ciências Contábeis.Profile of graduatesSkills and competenciesAccounting Course.The objective of this paper is to analyze the profile of the undergraduate courses in Accounting from Santa Catarina universities. We sought to study the abilities, skills and required profile of graduates by Higher Education Institutions (HEI) in accordance with the Educational Course Programme (ECP), its relationship with the National Education Guidelines and orientations of the Federal Council of Accounting (FCA). The investigated sample consists of ten higher education institutions that offer graduation courses in Accounting and have a status of "university". The methodological procedures used characterize this research as exploratory and qualitative. The analysis results show that HEIs include in their ECPs desired skills and competencies, in line with national and CFC guidelines. The findings indicate that the HEIs investigated wish an accounting professional that has communicational and interaction skills with organizations and society, that is capable of dealing with information systems and that has interdisciplinary knowledge, who is able to present solutions to the challenges encountered when performing the profession and has a critical view. In addition, they expect this professional be a creative individual, updated, ethical and able to make the difference in context of integration.O objetivo do artigo é analisar o perfil do egresso dos cursos de Ciências Contábeis das Universidades de Santa Catarina. Buscou-se estudar as habilidades, as competências e o perfil desejado do egresso pelas Instituições de Ensino Superior (IES) de acordo com o Projeto Pedagógico de Curso (PPC), sua relação com as Diretrizes Nacionais de Educação e as orientações do Conselho Federal de Contabilidade (CFC). A amostra investigada é constituída de dez IES que oferecem o curso de graduação em Ciências Contábeis e que possuem o status de "universidade". Os procedimentos metodológicos utilizados caracterizam a pesquisa como exploratória, de levantamento e qualitativa. Constatou-se que as IES "A", "B", "G" e "I" contemplam todas as habilidades e competências orientadas pela Resolução CNE/CES 10/2004 e pelo CFC em seu PPC. A instituição de ensino superior "F" apresenta 87,5% das habilidades e competências. Já a IES "E" apresenta 37,5%, a "C" apresenta 25% e a "D" 12,5% das habilidades e competências, sendo que duas IES não contemplam qualquer das habilidades e competências propostas. Os achados indicam que as IES investigadas desejam um profissional contábil que revele capacidade de comunicação e interação com as organizações e a sociedade, que seja capaz de lidar com sistemas de informações, que apresente conhecimentos interdisciplinares, soluções para os desafios encontrados ao desempenhar a profissão, e olhar crítico. Adicionalmente, desejam que seja um indivíduo criativo, atualizado, ético e capaz de fazer a diferença no seu contexto de inserção.Conselho Regional de Contabilidade de Santa Catarina2024-03-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/151910.16930/2237-7662/rccc.v12n34p40-52Revista Catarinense da Ciência Contábil; Vol. 12 No. 34 (2013): Dezembro-Março; p. 40-52Revista Catarinense da Ciência Contábil; v. 12 n. 34 (2013): Dezembro-Março; p. 40-522237-76621808-3781reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/1519/1350Copyright (c) 2013 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessKruger, Silvana DalmuttMazzioni, SadyResende, AntoniaGubiani, Clésia AnaZanin, Antonio2024-03-15T19:07:43Zoai:ojs.pkp.sfu.ca:article/1519Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2024-03-15T19:07:43Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina O Perfil Desejado do Egresso dos Cursos de Ciências Contábeis das Universidades de Santa Catarina |
title |
Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina |
spellingShingle |
Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina Kruger, Silvana Dalmutt Perfil do egresso Habilidades e competências Curso de Ciências Contábeis. Profile of graduates Skills and competencies Accounting Course. |
title_short |
Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina |
title_full |
Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina |
title_fullStr |
Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina |
title_full_unstemmed |
Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina |
title_sort |
Desired profile of graduates of undergraduate accounting programs of the universities of Santa Catarina |
author |
Kruger, Silvana Dalmutt |
author_facet |
Kruger, Silvana Dalmutt Mazzioni, Sady Resende, Antonia Gubiani, Clésia Ana Zanin, Antonio |
author_role |
author |
author2 |
Mazzioni, Sady Resende, Antonia Gubiani, Clésia Ana Zanin, Antonio |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Kruger, Silvana Dalmutt Mazzioni, Sady Resende, Antonia Gubiani, Clésia Ana Zanin, Antonio |
dc.subject.por.fl_str_mv |
Perfil do egresso Habilidades e competências Curso de Ciências Contábeis. Profile of graduates Skills and competencies Accounting Course. |
topic |
Perfil do egresso Habilidades e competências Curso de Ciências Contábeis. Profile of graduates Skills and competencies Accounting Course. |
description |
The objective of this paper is to analyze the profile of the undergraduate courses in Accounting from Santa Catarina universities. We sought to study the abilities, skills and required profile of graduates by Higher Education Institutions (HEI) in accordance with the Educational Course Programme (ECP), its relationship with the National Education Guidelines and orientations of the Federal Council of Accounting (FCA). The investigated sample consists of ten higher education institutions that offer graduation courses in Accounting and have a status of "university". The methodological procedures used characterize this research as exploratory and qualitative. The analysis results show that HEIs include in their ECPs desired skills and competencies, in line with national and CFC guidelines. The findings indicate that the HEIs investigated wish an accounting professional that has communicational and interaction skills with organizations and society, that is capable of dealing with information systems and that has interdisciplinary knowledge, who is able to present solutions to the challenges encountered when performing the profession and has a critical view. In addition, they expect this professional be a creative individual, updated, ethical and able to make the difference in context of integration. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-03-15 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1519 10.16930/2237-7662/rccc.v12n34p40-52 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1519 |
identifier_str_mv |
10.16930/2237-7662/rccc.v12n34p40-52 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/1519/1350 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2013 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2013 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; Vol. 12 No. 34 (2013): Dezembro-Março; p. 40-52 Revista Catarinense da Ciência Contábil; v. 12 n. 34 (2013): Dezembro-Março; p. 40-52 2237-7662 1808-3781 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
instacron_str |
CRCSC |
institution |
CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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1809731681622425600 |