Perception of the students of the course of Accounting Sciences and the Specialization in Skills and Auditing about teaching and the labor market in Auditing
Purpose: The objective of the study is to identify the perception of the students of the course of Accounting Sciences (Group 1) and the Specialization in Skills and Auditing (Group 2) of Universidade Federal do Rio Grande do Sul (UFRGS) about the teaching and content of auditing for the preparation...
| Autores: | , , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Brasil |
| Recursos: | Universidade Federal do Rio Grande do Norte (UFRN) |
| Repositorio: | Revista Ambiente Contábil |
| Idioma: | portugués |
| OAI Identifier: | oai:periodicos.ufrn.br:article/16529 |
| Acesso em linha: | https://periodicos.ufrn.br/ambiente/article/view/16529 |
| Access Level: | acceso abierto |
| Palavra-chave: | Audit. Teaching. Labor market. Auditoría. Educación. Mercado de trabajo. Auditoria. Ensino. Mercado de Trabalho. |
| Resumo: | Purpose: The objective of the study is to identify the perception of the students of the course of Accounting Sciences (Group 1) and the Specialization in Skills and Auditing (Group 2) of Universidade Federal do Rio Grande do Sul (UFRGS) about the teaching and content of auditing for the preparation and insertion in the job market. Methodology: Quantitative, descriptive and survey research through the application of a questionnaire (open and closed questions) to the students of the two courses, seeking to identify the characteristics of the groups and their understanding of the teaching and learning methods of the audit discipline for the labor market . Results: It was verified that the majority of the two groups are in the labor market, and that the auditors intend to remain in the area. As for the pedagogical practices, the two groups stood out: "Exhibition Classroom"; "Classroom Discussions"; "Resolutions of Exercises"; and "Case Studies". On the other hand, the aspects pointed out that need to be deepened in Group 1 are: "Brazilian Accounting Standards", "Audit Planning", and "Practices in fraud detection", and in Group 2 were: "Legislation Applicable to Accounting Auditing", "Audit Planning" and "Audit Execution". Regarding the perception about the sufficiency of the content of the discipline to perform the function, 37% of Group 1 and 46.7% of Group 2 believe that it is insufficient and are concerned with the impact of this in the development of activities in the labor market. Still, as a motivation to study auditing, students claim that such knowledge is indispensable for the good performance of the profession in order to master the content about the accounting practice in relation to the legislation and auditing standards. Contributions of the Study: The results help those responsible for the courses to propose improvements in the course development, in the course and, consequently, the accounting professional. |
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