Um estudo sobre: a pretensão dos estudantes de ciências contábeis em relação à área de atuação profissional a ser seguida

Abstract

Due to the breadth of practice areas of professional accounting , students may have many expectations, to join the course, which are not confirmed at the end of graduation. Thus, such research aimed to evidence the intention of the students of Accounting Sciences, Universidade Federal da Paraíba who are attending the 4th and 8th period for the morning shift and the 5th and the 10th time for the night shift, for which areas of performance will be followed after graduation , trying to identify which areas preferred among students, so comparing the two periods and shifts . This is a field research, descriptive, quantitative, conducted with students of Accounting, enrolled in the semester 2013, shifts morning and evening, the 4th, 5th , 8th and 10th periods. A questionnaire containing 11 objective questions was administered 117 students participated in the survey, which agreed to participate spontaneously , the data analysis was done by using statistical analysis software for Microsoft Excel , then were statistically presented in frequency and percentage, through tables, containing absolute numbers and percentages. In conclusion, the data listed in this work that most students are interested to act as an accounting professional, with the area of greatest interest is financial accounting, but most believe that do not have the technical capacity to meet the challenges the profession. Thus, the accounting profession in the current context must pay attention to the demands of the market, assess the possibilities that direct you to a better qualification and updating procedures, preparing and becoming able to follow the evolution of the accounting profession.