A percepção dos graduandos do curso de ciências contábeis da Universidade Federal de Uberlândia e de uma perita atuante no mercado, em relação à carreira na perícia contábil.

Abstract

Accounting expertise is a function of great importance to society by contributing to the promotion of justice, and it is among the many areas that accounting undergraduates can choose to work in. Even though it is an area recognized for its importance and the vast job market, a considerable number of students do not intend to pursue this career. Therefore, the objective of the following research is to develop a study of the perception of undergraduates from the Accounting Science course at the Federal University of Uberlândia and of an expert active in the market, in relation to a career in accounting expertise, covering issues pertinent to the job market, the main challenges of the area, the beginning of the career, the insecurity to work as an expert, and also quantify the degree of contact of students with the accounting expertise understanding the motivations that make them choose or not the area. Regarding the research method, the following study used a bibliographical survey, in addition to conducting an interview with an expert accountant and applying a questionnaire to the students. As a result, it was found that although 95.1% of undergraduates consider Accounting Expertise important and promising, only 4.85% intend to work in the area. According to the expert interviewed and to 67% of the students, this fact is justified by the lack of knowledge of the career as a whole, as the Accounting Forensics job market is still not so familiar to undergraduates.