Ensino por competências em ciências contábeis: percepção de docentes sobre a implementação das novas diretrizes curriculares nacionais

Abstract

The present study investigates the implementation of competency-based education in the Accounting Sciences undergraduate program, considering the new National Curricular Guidelines (DCNs). The objective is to understand faculty perception regarding curricular changes, pedagogical practices, assessment processes, institutional role, and faculty preparation. The methodology adopts a qualitative and descriptive approach, using narrative interviews with professors from a public Higher Education Institution in the state of Minas. The data were examined using content analysis. Results reveal a hybrid transition stage. Although professors recognize the urgency of overcoming the technical model in favor of a more humanized education, pedagogical practice faces significant structural and cultural obstacles. Regarding the curriculum, a fragmented logic of disciplines persists, revealing a mismatch between the prescribed and the practiced curriculum. In pedagogical practices, the attempt to adopt active methodologies clashes with student resistance and faculty insecurity. Assessment emerged as the most critical point, with difficulties in objectively measuring behavioral competencies (soft skills). It was evidenced that faculty preparation occurs predominantly in a self-taught and solitary manner, lacking structured institutional support. The study concludes that legal changes alone are insufficient without investment in human capital. It suggests that the program's collegiate body should plan corrective actions, especially regarding continuing education programs and the creation of pedagogical dialogue spaces to consolidate the changes required by the new guidelines.