Nível de conhecimento dos estudantes de ciências contábeis acerca dos passivos trabalhistas

Abstract

The accounting professional must have vast knowledge about the areas of knowledge that influence Brazilian enterprises, including the area of the personal sector directly linked to the establishment of labor relations, so that they can provide consultancy services to their clients as a way to avoid labor complaints. Based on the above, the objective of this research was to analyze the level of knowledge of students on the accounting sciences course at UFPB, regarding labor liabilities, as well as basic procedures in the personal sector that are most at risk of becoming labor claims in court of work. The research involved 42 students from the accounting course at the Federal University of Paraíba on campus I, in the city of João Pessoa – PB. This research is characterized as exploratory and descriptive, having a qualitative approach, through bibliographical research and the application of a questionnaire containing two blocks of questions. The first block deals with the profile of the respondents and the second block refers to the students knowledge about labor liabilities and their conceptual differences. It was found that students have a low level of knowledge about the difference between normal labor liabilities and hidden labor liabilities, about labor legislation the students presented reasonable knowledge and finally, the students attribute the lack of knowledge of employers about labor regulations to the increase in labor complaints before regional labor courts. The research presented is justified due to the importance of accounting professionals in the daily lives of companies, as well as in helping businesspeople with labor regulations as a way of minimizing the exposure of enterprises to labor liabilities and ensuring business continuity in the national context.