The perception of accounting students about the competences of the accountant

Detalhes bibliográficos
Autor(a) principal: Delfino, Gustavo Santos
Data de Publicação: 2021
Outros Autores: Floriano, Victor Amaral, Silva, Carlos Eduardo Araújo da, Martins, Zilton Bartolomeu
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/20413
Resumo: This study aimed to analyze the perception accounting students about the competences of the accountant. According to the methodology, this research is classified as quantitative, in relation to the approach, descriptive, as to the objectives and with regard to the procedures, it is a survey research. As a data collection instrument, a questionnaire was applied, based on research by Faotto and Jung (2018), Wollinger, Martins and Marinho (2018), Moura and Lima Filho (2019) and Silva et al. (2020), containing 11 (eleven) closed questions, validated by professors in the area and applied electronically in the period between August and September 2020. The population of this article was 335 students enrolled in 2020/2 in accounting of the community university in Santa Catarina, resulting in a sample of 111 respondents, representing 33.13% of the population. The collected data were tabulated using Google Forms® and descriptive statistics were used as a data analysis technique, according to the distribution of relative frequency. As main results, it can be observed that the perception of students about the competences of the accountant is in line with the provisions of Resolution CNE/CES 10, of December 16, 2004, which established the national curriculum guidelines for the accounting course. It was also found that the accounting course prepares its students adequately, demonstrating which skills and competencies they should develop and improve, with the aim of becoming accountants able to work in the labor market for the benefit of society as a whole.
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spelling The perception of accounting students about the competences of the accountantLa percepción de los estudiantes de posgrado en ciencias contables sobre las competencias del profesional contableA percepção de alunos de graduação em ciências contábeis acerca das competências do profissional contábilCompetênciasProfissional ContábilGraduaçãoCiências ContábeisCompetenciesAccounting ProfessionalGraduationAccounting SciencesCompetenciasContacto ProfesionalGraduaciónCiencias ContablesThis study aimed to analyze the perception accounting students about the competences of the accountant. According to the methodology, this research is classified as quantitative, in relation to the approach, descriptive, as to the objectives and with regard to the procedures, it is a survey research. As a data collection instrument, a questionnaire was applied, based on research by Faotto and Jung (2018), Wollinger, Martins and Marinho (2018), Moura and Lima Filho (2019) and Silva et al. (2020), containing 11 (eleven) closed questions, validated by professors in the area and applied electronically in the period between August and September 2020. The population of this article was 335 students enrolled in 2020/2 in accounting of the community university in Santa Catarina, resulting in a sample of 111 respondents, representing 33.13% of the population. The collected data were tabulated using Google Forms® and descriptive statistics were used as a data analysis technique, according to the distribution of relative frequency. As main results, it can be observed that the perception of students about the competences of the accountant is in line with the provisions of Resolution CNE/CES 10, of December 16, 2004, which established the national curriculum guidelines for the accounting course. It was also found that the accounting course prepares its students adequately, demonstrating which skills and competencies they should develop and improve, with the aim of becoming accountants able to work in the labor market for the benefit of society as a whole.Este estudio tuvo como objetivo analizar la percepción de estudiantes de graduación en Ciencias Contables sobre las competencias del profesional contable. De acuerdo a la metodología, esta investigación se clasifica en cuantitativa, en cuanto al enfoque, descriptiva, en cuanto a los objetivos y en cuanto a los procedimientos, es una investigación de encuesta. Como instrumento de recolección de datos, se aplicó un cuestionario, basado en las investigaciones de Faotto y Jung (2018), Martins y Marinho (2018), Moura y Lima Filho (2019) y Silva et al. (2020), que contiene 11 (once) preguntas cerradas, validadas por profesores del área y aplicadas electrónicamente entre agosto y septiembre de 2020. La población de este artículo fue de 335 estudiantes matriculados en 2020/2 en cursos de Ciencias Contables en una universidad comunitaria de Santa Catarina, resultando en una muestra de 111 encuestados, lo que representa el 33,13% de la población. Los datos recolectados fueron tabulados por medio de Google Forms® y se utilizó como técnica de análisis de datos la estadística descriptiva, según la distribución de frecuencia relativa. Como principales resultados, se puede observar que la percepción de los estudiantes de graduación acerca de las competencias del profesional contable va al encuentro de lo que establece la resolución CNE/CES 10, de 16 de diciembre de 2004, que instituyó las directrices curriculares nacionales para el curso de graduación en Ciencias Contables.Este estudo teve como objetivo analisar a percepção de alunos de graduação em Ciências Contábeis acerca das competências do profissional contábil. Conforme a metodologia, esta pesquisa classifica-se como quantitativa, em relação à abordagem, descritiva, quanto aos objetivos e no que diz respeito aos procedimentos, trata-se de uma pesquisa de levantamento. Como instrumento de coleta de dados, aplicou-se um questionário, baseado nas pesquisas de Faotto e Jung (2018), Wollinger, Martins e Marinho (2018), Moura e Lima Filho (2019) e Silva et al. (2020), contendo  11 (onze) questões fechadas, validado por professores da área e aplicado por meio eletrônico no período entre agosto e setembro de 2020. A população deste artigo foi de 335 alunos matriculados em 2020/2 nos cursos de Ciências Contábeis de uma universidade comunitária de Santa Catarina, resultando em uma amostra de 111 respondentes, que representa 33,13% da população. Os dados coletados foram tabulados por meio do Google Formulários® e utilizou-se como técnica de análise de dados, a estatística descritiva, segundo a distribuição de frequência relativa. Como principais resultados, pode-se observar que a percepção dos graduandos acerca das competências do profissional contábil vai ao encontro do que estabelece a Resolução CNE/CES 10, de 16 de dezembro de 2004, que instituiu as diretrizes curriculares nacionais para o curso de graduação em Ciências Contábeis. Universidade do Estado de Santa Catarina — UDESC2021-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/2041310.5965/2316419010152021001Revista Brasileira de Contabilidade e Gestão; Vol. 10 No. 18 (2021); 001-017Revista Brasileira de Contabilidade e Gestão; Vol. 10 Núm. 18 (2021); 001-017Revista Brasileira de Contabilidade e Gestão; v. 10 n. 18 (2021); 001-0172764-747110.5965/2764747110182021reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/20413/13278Copyright (c) 2021 Gustavo Santos Delfino, Victor Amaral Floriano, Carlos Eduardo Araújo da Silva, Zilton Bartolomeu Martinshttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessDelfino, Gustavo SantosFloriano, Victor AmaralSilva, Carlos Eduardo Araújo daMartins, Zilton Bartolomeu2024-02-29T14:26:13Zoai::article/20413Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2024-02-29T14:26:13Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv The perception of accounting students about the competences of the accountant
La percepción de los estudiantes de posgrado en ciencias contables sobre las competencias del profesional contable
A percepção de alunos de graduação em ciências contábeis acerca das competências do profissional contábil
title The perception of accounting students about the competences of the accountant
spellingShingle The perception of accounting students about the competences of the accountant
Delfino, Gustavo Santos
Competências
Profissional Contábil
Graduação
Ciências Contábeis
Competencies
Accounting Professional
Graduation
Accounting Sciences
Competencias
Contacto Profesional
Graduación
Ciencias Contables
title_short The perception of accounting students about the competences of the accountant
title_full The perception of accounting students about the competences of the accountant
title_fullStr The perception of accounting students about the competences of the accountant
title_full_unstemmed The perception of accounting students about the competences of the accountant
title_sort The perception of accounting students about the competences of the accountant
author Delfino, Gustavo Santos
author_facet Delfino, Gustavo Santos
Floriano, Victor Amaral
Silva, Carlos Eduardo Araújo da
Martins, Zilton Bartolomeu
author_role author
author2 Floriano, Victor Amaral
Silva, Carlos Eduardo Araújo da
Martins, Zilton Bartolomeu
author2_role author
author
author
dc.contributor.author.fl_str_mv Delfino, Gustavo Santos
Floriano, Victor Amaral
Silva, Carlos Eduardo Araújo da
Martins, Zilton Bartolomeu
dc.subject.por.fl_str_mv Competências
Profissional Contábil
Graduação
Ciências Contábeis
Competencies
Accounting Professional
Graduation
Accounting Sciences
Competencias
Contacto Profesional
Graduación
Ciencias Contables
topic Competências
Profissional Contábil
Graduação
Ciências Contábeis
Competencies
Accounting Professional
Graduation
Accounting Sciences
Competencias
Contacto Profesional
Graduación
Ciencias Contables
description This study aimed to analyze the perception accounting students about the competences of the accountant. According to the methodology, this research is classified as quantitative, in relation to the approach, descriptive, as to the objectives and with regard to the procedures, it is a survey research. As a data collection instrument, a questionnaire was applied, based on research by Faotto and Jung (2018), Wollinger, Martins and Marinho (2018), Moura and Lima Filho (2019) and Silva et al. (2020), containing 11 (eleven) closed questions, validated by professors in the area and applied electronically in the period between August and September 2020. The population of this article was 335 students enrolled in 2020/2 in accounting of the community university in Santa Catarina, resulting in a sample of 111 respondents, representing 33.13% of the population. The collected data were tabulated using Google Forms® and descriptive statistics were used as a data analysis technique, according to the distribution of relative frequency. As main results, it can be observed that the perception of students about the competences of the accountant is in line with the provisions of Resolution CNE/CES 10, of December 16, 2004, which established the national curriculum guidelines for the accounting course. It was also found that the accounting course prepares its students adequately, demonstrating which skills and competencies they should develop and improve, with the aim of becoming accountants able to work in the labor market for the benefit of society as a whole.
publishDate 2021
dc.date.none.fl_str_mv 2021-08-31
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://www.revistas.udesc.br/index.php/reavi/article/view/20413
10.5965/2316419010152021001
url https://www.revistas.udesc.br/index.php/reavi/article/view/20413
identifier_str_mv 10.5965/2316419010152021001
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/20413/13278
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv 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 Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 10 No. 18 (2021); 001-017
Revista Brasileira de Contabilidade e Gestão; Vol. 10 Núm. 18 (2021); 001-017
Revista Brasileira de Contabilidade e Gestão; v. 10 n. 18 (2021); 001-017
2764-7471
10.5965/2764747110182021
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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