Exame de qualificação técnica: percepção de peritos contadores a respeito da eficácia para ingresso na profissão

Abstract

From the acceptance of the idea that the professions exist as a response to a market demand, it is easy to understand why the pursuit of quality is constituted in matters of concern of those who work and who have the responsibility to regulate the exercise Practical. In this sense, the Technical Qualification Exam (EQT) for the insertion of the Accountant in the profession of Accounting Expert is something new. Considering that the EQT constitutes a requirement for access to acting as Accounting Expert, this research aimed to identify the perception of accounting experts in relation to the efficacy of the exam, as initial quality, for admission to the exercise practical of accounting expertise, highlighting the relevance of the opinion of the experts, given that they are the ones who effectively exercise the profession. The research, of the type survey, was the target of expert consultations that work in the city of João Pessoa. The Research instrument was organized in the form of a questionnaire formatted as Likert Scale and for the conclusions we opted for the application of descriptive statistics and a percentage measure. In response to the research question formulated, the results indicated that among the experts consulted there is the perception that the EQT is an effective instrument to evaluate the quality of the freshmen in the profession of accounting expert. Featuring an average of 88.79% of the questions answered, the experts fully agree with the implementation of the EQT.