Um estudo sobre a formação do contador diante das tecnologias digitais nas universidades públicas do município do Rio de Janeiro

Abstract

The aim of this research is to investigate the subjects that include digital technologies, listed in the Pedagogical Projects of Courses - PPCs of undergraduate Accounting courses at public universities in the municipality of Rio de Janeiro and the respective uses by accountants, graduates of these courses, who work in large Real Profit service companies in the municipality of Rio de Janeiro. The study is justified in terms of seeking to identify factors that have an impact on accountants' careers in digital technologies, such as: improving accounting processes, adding value, verifying the necessary skills and improving the quality of accounting information. To this end, a qualitative descriptive study was carried out with twelve professionals from areas related to the accounting sciences who had graduated from public universities in the municipality of Rio de Janeiro: UFRJ and UERJ. The methodology used was qualitative, with a documentary examination of the courses' PPCs and an in-depth interview as the data collection tool. The professionals answered the questions in a semi-structured interview, with their speeches recorded, taped and finally transcribed in software, so that the information could then be analyzed using content analysis as a technique. The results show that digital technologies permeate accounting work, bringing benefits such as time optimization, quality of work and reliability of information, and that there is a long way to go to improve accountant training in terms of technologies. In the opinion of the interviewees, the universities where they studied Accounting should address digital technologies more in their courses, bringing in tools such as Microsoft Excel, Microsoft Power BI and Enterprise Resource Planning (ERPs), with more subjects, lectures or addressing technology in practice in the few subjects that already exist in this area in the course, leaving aside theoretical or historical approaches, even though content on digital technologies was identified in the PPC documents of the public universities studied. Graduates interviewed answered what companies are looking for in terms of technology for professionals and why they are looking for it in terms of benefits for the organization. Finally, it can be concluded that the reformulation of digital technologies in Accounting courses in terms of their provision is necessary in the undergraduate Accounting courses at the public universities in the municipality of RJ - UERJ and UFRJ in terms of: PPCs; subjects; content; technological practice; student profile and competencies; constant updating since technologies also change; and attention to the demands of the job market.