SOFT SKILLS IN THE UNDERGRADUATE ACCOUNTING EDUCATION

This article presents how non-technical skills, called Soft Skills, are being contemplated in higher education in Accounting Sciences. A set of steps was developed to carry out the investigation of this theme, triangulating different data from questions related to the research problem outlined. In S...

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Detalles Bibliográficos
Autores: Bassani, Fernanda Michele, Martins, Marco Antônio dos Santos, Farias, Msc., Everton da Silveira
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:Brasil
Institución:Universidade Regional de Blumenau (FURB)
Repositorio:Revista Universo Contábil
Idioma:portugués
OAI Identifier:oai:ojs.bu.furb.br:article/10689
Acceso en línea:https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10689
Access Level:acceso abierto
Palabra clave:Soft Skills
Accounting Educations
Accounting Skills
Accounting Professional
Soft Skills,
Enseñanza de Ciencias Contables
Habilidades Contables
Profesional Contable
Ensino de Ciências Contábeis
Habilidades Contábeis
Profissional Contábil
Descripción
Sumario:This article presents how non-technical skills, called Soft Skills, are being contemplated in higher education in Accounting Sciences. A set of steps was developed to carry out the investigation of this theme, triangulating different data from questions related to the research problem outlined. In Step 1, a Systematic Literature Review was carried out, in which 16 Soft Skills were identified that support this study. In Step 2, documental research was used based on 12 Pedagogical Projects of the undergraduate course in Accounting Sciences. In Step 3 and 4, questionnaires were applied, using the Survey collection technique, with ten course coordinators and 142 undergraduate Accounting from public and private Higher Education Institutions. Statistical analysis was performed using IBM SPSS Statistics©. The results presented as the main Soft Skills addressed in education courses in Accounting Sciences and the perception of course coordinators and students about the degree of importance and level of development of Soft Skills in the education period. The results contribute on the professional field, showing the potential for certain Soft Skills in the training of accounting professionals, such as: “Emotional Intelligence” and “Persuasion”. In the academic field, the research expands the studies on Soft Skills in accounting education, bringing which non-technical skills are perceived as important for the performance of the accounting professional: "Teamworking", "Effective communication" and "Problem solving". Finally, in the pedagogical aspect, the research presents an overview of how Accounting Science pedagogical projects are contemplating Soft Skills in their curricula, which can help Structuring Teaching Centers to elaboration pedagogical projects that enhance the development of Soft Skills in accounting students.