Desafios contemporâneos: a (in)capacidade das instituições de ensino na formação do profissional da contabilidade 4.0

Abstract

This study aimed to analyze whether Accounting courses are adequately incorporating technological innovations from Accounting 4.0 and preparing their graduates to meet the demands of the current job market. The research utilized a quantitative approach, collecting data via Google Forms and applying structured questionnaires using a 1 to 5-point Likert scale. The instrument assessed four dimensions: skills and competencies, teaching methodologies, adequacy of infrastructure, and institutional practices, as well as the profile of respondents. Data analysis was based on means and standard deviations, supplemented by documentary analysis of the pedagogical project and course syllabi. The results revealed that only 5% of the total workload (144 hours of 3,005) is dedicated to technological disciplines, concentrated in the last 4 semesters. The analysis of means identified a significant divergence between faculty and students regarding the effectiveness of technological training: professors indicated a greater incorporation of emerging technologies, while students reported a low perception of this impact. Both groups pointed to insufficient technological infrastructure and limited access to modern software. It was concluded that the course needs curricular modernization to meet the demands of Accounting 4.0. It is recommended to increase and distribute the technological workload throughout the course, integrate technologies into traditional disciplines, and implement more practical methodologies, aiming to train professionals capable of operating in a digital and dataoriented accounting environment.