Os desafios na formação do perito contador do estado do Rio de Janeiro: da graduação à inserção no mercado de trabalho

Abstract

Business decisions are made at all times based on information generated by accounting. Due to the complexity of this information and the role that the professional plays, this paper aims to investigate the challenges in the training of the accountant from the state of Rio de Janeiro, from graduation to insertion in the job market. With regard to professional relevance, research contributes to studies on accounting expertise and the gap between theory and practice; to the academic milieu because it is innovative, since there are few such comprehensive and complex papers on the subject, offering teachers and course coordinators subsidies that help them to improve the teaching conditions of the accounting skill, thus improving the training of future professionals.. As for the methodology, this study adopts the qualitative approach. In order to reach their objectives, the documentary examination and the in-depth interview, with a semi-structured and problem-centered script, using the skills protocol developed according to Seidman (1988) were used as a data collection instrument. The results indicate that the classes are essentially expositive with the application of practical exercises and questions of the CFC, Enade and competitions. The practical classes are not so varied due to the lack of time available for the discipline and the difficulty in finding material. The written tests are used by most HEIs and all have computer labs, although only one teacher uses it in their skill classes. No institution analyzed has a project of expert practices, although a teacher is waiting for the approval of what he presented to his IE. In spite of this, the insertion of undergraduate students in the labor market still depends on the breaking of the classroom model that we find today: on the one hand the lack of practice that leads to the difficulty of entering the market; on the other, HEIs that do not provide disciplines that enable such competence. Challenges include continuous training and technological barriers, as well as new developments in the New Code of Civil Procedure. As tendencies, there has been an increase in the technological evolution and growth of the area, in addition to the partnerships, which are replacing supervised internships.