PROFESSIONAL SKILLS DEMANDED OF ACCOUNTANTS: ADEQUACY OF THE ACTIVITIES DEVELOPED DURING TRAINING PERIODS

Abstract

This research aimed to investigate whether the general curricular and / or extracurricular activities contribute to competence development, ie, knowledge, experience, operational practices and attitudes demanded by the labor market for future accounting professionals. This research is respected for having few book reviews in the field addressing the development of professional skills. For the realization of this research a field study was conducted with 160 students studying accounting in six higher educational institutions in the metropolitan area of Recife, by the application of a questionnaire directly to the Accounting graduates who did or had done a curricular or extracurricular training program in accounting or related areas. The findings showed that organizations are choosing to trainees to assist in fields related to their course, since 70% of the students confirmed that they were developing or developed during their training period functions related to their area of study. The data obtained from the study highlight the knowledge referred to as "fully acquired". They include: fiscal administration (13%), treasury (8%), financial planning (4%) and cost analysis (4%), ie, knowledge related to the experience of accounting activity and related areas. The survey results from the field confirm: students interviewed have more astuteness for development during the training period through their attitudes. Likewise, the data from this study suggest the contribution of curricular and / or extracurricular activity, for the development of professional skills required by the labor market, at least in the perception of the undergraduate students of the course in accounting.