O ensino da Perícia Judicial Financeira nos cursos de graduação em Ciências Contábeis e Administração e o mercado de trabalho

Abstract

The judicial expert as an auxiliary to the court is appointed by the magisterium to mitigate the lawsuit, in order to present a report with technical and scientific opinion. Seeking to expand the technical and scientific quality of this professional, this study aims to analyze whether undergraduate courses in Accounting and Administration are preparing their students to exercise the role of financial judicial expert in relation to litigation of financing contracts. The relevance of the research lies in the contribution, as the non-identification of a planning in the bachelor's degree in administration courses, as the formation of the judicial expert administrator, and an opportunity to bring the student closer to the administration and accounting science courses, from theory to practice with the help of the computer labs available at the IES, thus producing means of training future professionals, through activities with real data. As for the methodology, this study has a qualitative approach. The objectives were achieved through in-depth interviews with the coordinators and/or professors of the researched HEIs, and with experts graduated from administration and accounting sciences who are registered with SEJUD, documentary examinations were also carried out on the content of the course menus. The results showed a disparity in the planning of courses in administration and accounting sciences because there is no provision for expert training in the administration course, however in the accounting sciences course, the search to improve what already exists is perceived.