Desenvolvimento de habilidades e competências técnicas no curso de Ciências Contábeis: percepções de alunos a luz da IFAC

The development of technical competencies and skills that the accounting professional must develop until the end of the undergraduate course are guidelines present in the recommendations issued by the International Federation of Accountants (IFAC), registered in the International Education Standard 2 and the International Education Standard 3, respectively. In this direction, this study seeks to analyze the perception of students of Accounting Sciences regarding the development of technical competencies and professional skills defined by these guidelines. For this purpose, it was carried out a quantitative research based on the survey application with 289 students, with using descriptive statistics and application of tests of differences between groups. The results indicate that the technical competences that most show agreement among student of the graduate are related to decision making, the current and future situation of the entity and controls and the use of information technology as a tool for decision making. Regarding professional skills, it is identified that there is greater agreement with the development of general skills, such as organization and leadership within organizations. It is also indicated that the period attended by students is the group that presents the largest number of significant differences between groups. That said, it is expected that there will be greater encouragement on the part of educational institutions in view of the development of technical competences and professional skills in the light of IFAC in the undergraduate courses, as this alignment between pedagogical curricula and IFAC can guarantee market and educational gains for the disciplinary field of Accounting Sciences. O desenvolvimento de competências técnicas e habilidades que o profissional contábil deve desenvolver até o final da graduação são pautas presentes nas diretrizes emitidas pela International Federation of Accountants (IFAC), inscritas na International Education Standard 2 e na International Education Standard 3, respectivamente. Nesta direção, este estudo busca analisar a percepção de alunos de Ciências Contábeis no que tange ao desenvolvimento das competências técnicas e habilidades profissionais definidas por estas diretrizes. Para tal, foi realizada uma pesquisa de caráter quantitativo a partir da aplicação de questionário junto a 289 alunos, com uso de estatística descritiva e aplicação de testes de diferenças entre grupos. Os resultados apon