A percepção dos discentes do curso de Ciências Contábeis da Universidade Federal de Goiás acerca da perícia contábil

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Data

2024-01-17

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Universidade Federal de Goiás

Resumo

In attention to the Brazilian legal system, among other professionals, the role of the accounting specialist is evident, when performing the function of an assistant to justice, performing the work of the accounting expert, who will produce a report capable of guiding the judge in his decision-making. decision. However, a survey of the understanding in question on the part of students from different states in Brazil indicates that a large proportion of students do not feel prepared for the expert job market, and due to its complexity, a rate of 3% of the total number of students intends to work professionally as an expert accountant. (Rodrigues, 2013). In view of the above, the present work sought to highlight the perception of students on the accounting science course at UFG regarding the teaching of accounting expertise and their preparation for entry into the job market, through a questionnaire applied to students completing the science course. FACE's accounting records. Therefore, this study is characterized as descriptive, of a survey nature. Among the main findings, we can highlight that only 27% of participants feel properly qualified to carry out professional forensic activity, although there has been a noticeable evolution in this index over the years. In view of the above, the research points to a favorable inclination regarding students' understanding of Accounting Expertise, also identifying areas that can be improved in the teaching process and in preparation for the professional market. These findings highlight the relevance of persisting in improving teaching and preparing students to excel in the field of Accounting Forensics, taking into account market demands and students' aspirations.

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Palavras-chave

Perícia contábil, Discentes, Percepção discentes, Survey, Accounting expertise, Students, Student perception, Survey

Citação

LIMA, Daniel Victor Ferreira. A percepção dos discentes do curso de Ciências Contábeis da Universidade Federal de Goiás acerca da perícia contábil. 2023. 29 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2023