Características associadas ao desenvolvimento de competências e habilidades na graduação em contabilidade

Abstract

Professional skills and technical competences represent a set of skills necessary for the accountant's performance, and are components of the International Education Standards, (IES), developed by the International Accounting Education Standards Board (IAESB). Such standards are published through the Handbook of International Education Pronouncements and, among them, IES 2, which addresses technical competences, IES 3, related to skills, and IES 4, which deals with values, are included in this study. ethics and professional attitudes. The objective of the present research is to evaluate the association between curricular aspects, active methodologies, determinants of academic performance and the development of competences and abilities in the perception of students and professors of the undergraduate course in Accounting Sciences. In order to achieve the proposed objective, active students and professors in on-site undergraduate courses in Accounting Sciences, offered by a federal university in Minas Gerais, were surveyed in the first half of 2022, a period in which classes were being taught remotely. In addition, the study makes it possible to analyze the perception of students and teachers about the importance of technical skills, abilities and attitudes, as well as the development of professional skills and competences. The study sample corresponds to 170 students and 23 professors. In the treatment of data, descriptive statistics, mean tests and non-parametric tests were used. The study offers contributions to accounting education, demonstrating whether the professional requirements proposed by the IAESB are being achieved, through the variables analyzed, in addition to contributing to the assessment of the importance perceived by students and teachers about IES 2, 3 and 4. The results showed that the curricular aspects, the active methodologies and the determinants of academic performance are associated with the development of skills and technical competences, which demonstrates the importance of maintaining the pedagogical project, the offer of subjects and teaching methods updated and consistent. with professional requirements. In addition, an alignment was identified between the perception of students and teachers surveyed regarding the importance of HEIs 2, 3 and 4, which may indicate that the professional profile formed by the researched institution is in line with what the market wants.