HIGH SCHOOL STUDENTS' PERCEPTIONS OF AN ACCOUNTANT'S RESPONSIBILITIES

• Autor(a) principal: Nunes, Igor Vieira
• Data de Publicação: 2014
• Outros Autores: Silva, Taís Duarte, Miranda, Gilberto José, Leal, Edvalda Araujo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4213
• topic: High School Students; Abilities; Accountant's Area of Performance; La elección de la profesión es; sin duda; una de las decisiones más importantes en la vida de una persona. Poseer informaciones adecuadas; libres de estereotipos y vieses es igualmente importante; tanto para el futuro profesional; cuanto para la sociedad; Vestibulando; Habilidades; Áreas atuação do contador.

The choice of a profession is undoubtedly one of the most important decisions in a person's life. Having adequate information, free of stereotypes and biases is also important, both for the professional future, and for society in general that will utilize the services the professional will render. Thus, the objective of this study was to identify the skills and knowledge that high school students deem necessary for the accountant, as well as compare if such skills and knowledge are converging to those recommended by the IFAC (International Federation of Accountants), which aims to improve the profession and the accounting professionals. The survey was conducted with high school students in the year 2013. The population comprised of 12 public schools, located in the city of Uberlândia-MG, with 841 respondents. The results showed that the perception of high school students converges to many skills described by the IFAC, with greater agreement for technical and functional skills. The findings of this study indicate that students do not know the extent of the area of expertise of professionals in accounting, which may affect their choice of the profession. It is concluded that there is a stereotype in relation to the Accounting Professional, considering that the students understand that the accountant works mainly with contents of the area of exact sciences, which can intimidate those who do not like such area. Thus, the study contributes by promoting reflection and dissemination of the skills and knowledge provided by accounting education related bodies, involving the perception of high school students, future professionals, as to the performance of the Accounting Professional.