A qualificação profissional dos concluintes de Ciências Contábeis para enfrentar o mercado de trabalho: caso dos concluintes das universidades públicas de Alagoas

Abstract

Regulated in 1946 by the CFC, accounting education in Brazil was taught for the first time in the former Practical School of Commerce, now the Alvares Penteado School of Commerce Foundation, in the city of Sao Paulo. Due to the great demand of the population for this course, the Ministry of Education authorized the private colleges and universities to offer the course of accounting sciences, to meet the demand of the population. The objective of this study is to investigate the difficulties of future accountants from the public universities of Alagoas, to enter the professional work market, which increasingly demands of these professionals specific skills, skills and knowledge, whose contents are often insufficiently administered. We seek in literary works and legislation, the theoretical basis that explains the emergence of accounting in Italy, its different currents and evolution until its axis shift to America, where doctrine has been improved, raising a new chain of thinkers, creating American School, whose essence was intended to serve the users of the information generated by the accounting reports. Accounting in Brazil was strongly influenced by this trend and the disciplines that guide the execution of accounting services were adopted in the curricula of the course. The minimum contents required for the course are regulated by the MEG and adjusted to each professional profile that the Higher Institution wishes to form to meet market demand. To reach the objective of this study, questionnaires were applied to the final students of the accounting course of the Public Universities of Alagoas in order to know their real concerns about their professional preparation for the legal exercise of the profession.