Relações entre a natureza da atividade de educação continuada e as habilidades desempenhadas pelos profissionais contábeis do município de João Pessoa - PB

Abstract

The activity of professional education education is considered one of the ways to add value to the delivery of service of accounting professionals, much if it is mentioned, that to be possible the professional meet the needs of the labor market it is necessary that it is sufficiently competent to develop solutions to the new problems that arise in day-to-day profession. The literature confirms that it is through the process of continued education that the professional develops more and better skills. The Federal Council of Accounting defines that for some activities performed by the accounting professionals is required to comply with a load of points per year of professional education education, presented on NBC PG 12(R2), which will contribute to the improvement in the performance of their duties, with technical content and professional, and thus keep themselves up to date regarding the contents required for compliance with the profession. The objective of this paper is to analyze if there is a relationship between the nature of the activity of continued education chosen by accounting professionals and their professional skills, where through the application of a questionnaire was not possible to collect the necessary data to tabulate and insert into the System Eviews, and so measuring them, it was possible to conclude that there is this relationship, this result was not expected, since the whole importance which the literature gives the practice of continuing education for the fulfilment of professional skills, a hypothesis to be considered for this result is that due to changes that have already occurred, thanks to the process of convergence with international accounting standards, in Brazil, is reaching a point with few Changes in the performance of accounting developed by professionals in the area.