Educação empreendedora e inovação nos cursos de graduação em Ciências Contábeis

Abstract

Higher Education Institutions will have the challenge of preparing students to achieve the competencies and skills necessary for their professional development in the face of changes brought about by technological innovation. For this, it will be desirable that these students experience entrepreneurial education and innovation through teaching, research and extension. The question then arises: are accounting courses offering learning in entrepreneurial education and innovation in curricular and extracurricular activities? The objective of this work is to analyze how the themes of entrepreneurial education and innovation are addressed in the curricular and extracurricular activities of accounting courses at Brazilian public universities with high potential for innovation in the country. A qualitative analysis was carried out from the curricula, the Pedagogical Projects of the Course (PPC) of accounting sciences and the interviews with teachers, coordinators and students of the accounting course who participate in academic activities as a junior company, incubator and research group. Accounting’s courses at public universities were selected from the Gross Domestic Product (GDP), the Municipal Human Development Index (MHDI), the General Course Index (IGC) and the Preliminary Course Concepts (CPC). It was concluded that undergraduate courses in accounting sciences do not address entrepreneurial education and innovation in a comprehensive and transversal way, according to the theories of Lopes (2017) and Neck, Greene and Brush (2014). Some courses offer extension activities aimed at entrepreneurial education and innovation, but, from the students' perspective, all expressed that they miss this approach in the disciplines that involve accounting. Most curricula have been released in the last two years, but it is clear that they have not yet there is a concern in addressing entrepreneurial education and innovation in accounting’s course. When questioned, some coordinators recognize the importance of entrepreneurial education and innovation for accounting, while others claim that this type of approach is geared towards administration courses and not accounting.