Conhecimento das responsabilidades profissionais contábeis pelos alunos formandos da UFAL Santana: um estudo empírico

Abstract

The accounting professional has a great responsibility to the society and its class, and can be penalized if it does not act in the normative dictates. In this context, the main objective of this work is to verify if the students graduating from the course of Accounting Sciences, Institutions of Higher Education (IES) are aware of the responsibilities that are attributed to the accounting professional. To reach this objective, a qualitative methodology was used, which includes a bibliographic survey about the responsibilities of the accountant, and quantitative, that contemplates a census, through a questionnaire applied to said students, seeking to verify the truth of the following hypothesis: it was expected that the undergraduate students of the last year of the IAS accounting course, for the most part, already have knowledge about the professional responsibilities that the profession will require of them. It is a study that addresses a relevant topic for students and institutions, which can evaluate their respective Political Project Pedagogical Courses and analyze the need to make any adjustments. The results showed that, in the academic semester 2018.1, the majority of students evaluated did not reach the expected result. And this may have happened for several reasons, which this study did not intend to analyze. The limits of this research concern the objective, succinct and therefore superficial evaluation of the level of knowledge of the students on the subject, what prevents to obtain conclusive and generalized results. It is suggested, however, that further research, more detailed and at different times, is carried out to achieve safer results.