Internacionalização e mobilidade acadêmica: ações institucionais e percepções docentes no curso de Ciências Contábeis da UFPB - Litoral Norte

Abstract

This study addresses the internationalization of higher education in the context of the Accounting Sciences course at the Federal University of Paraíba – Campus IV (North Coast), considering the specificities of institutions located outside major urban centers. This theme has become a relevant axis in the development of universities, especially due to the transformations resulting from the globalization of knowledge and the expansion of international academic networks. In this scenario, the study aims to analyze the institutional actions of internationalization and academic mobility developed in the course, as well as the perceptions and teaching practices related to the process of international insertion. The problem centers on understanding how these actions are articulated and developed within the institutional context. Methodologically, this is a qualitative-quantitative research study, using a structured questionnaire administered to faculty members, complemented by a literature review. The justification for the study lies in the need to understand internationalization in regional contexts, contributing to the improvement of institutional policies. The theoretical framework is based on authors such as Knight (2004; 2020), De Wit (2011), Altbach and Knight (2007), Lima and Maranhão (2009), and Morais, Costa, Arantes, and Marson (2025), who discuss internationalization from different perspectives, emphasizing the challenges faced by institutions in the Global South. The results indicate that, although there is a consolidated conceptual understanding among faculty, internationalization still develops in a sporadic way, with low participation in international mobility and limited insertion in global academic networks. The need for greater institutional articulation is evident, with the expansion of internationalization actions at home and the strengthening of the role of agencies such as CAPES, CNPq, and ACI/UFPB. A more systematic incorporation of the international dimension into the Course Pedagogical Project (PPC) and encouragement of faculty participation in academic networks are recommended.