A capacitação na graduação para o exame de suficiência: a percepção de alunos concluintes do curso de Ciências Contábeis na cidade de João Pessoa

Abstract

The significant changes in labor relations, in the processes of goods’ production and provision of services are factors that significantly influence the academic training of future professionals working in the accounting area. Aiming at adapting to this reality the Federal Accounting Council seeks, through the Examination of Sufficiency, evaluate the minimum knowledge necessary for the professional accounting effectively exercise their profession. The present study aimed to describe the opinion of graduating students of Accounting Course as their preparation to Exam Fill in Higher Education Institutions in the city of João Pessoa. For that we conducted a field survey with a questionnaire to a sample of 74 students. The results showed that the most searched for the completion of the examination Sufficiency is important for professional practice, gives more credibility to the profession and can bring improvements to the school. However, the test generates concern in students attending primarily to the private institution, according to which the acquired knowledge is not enough for the exam. Most students surveyed public institution considers that the examination should continue compulsory, unlike students of private institution.