Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing

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Purpose: This study aims to identify Universidade Federal do Rio Grande do Sul (UFRGS) Accounting Sciences (Group 1) and Specialization in Skills and Auditing (Group 2) students’ perception regarding teaching and content of auditing for preparation and insertion into the job market. Methodology: Qua...

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Principais autores: Bianchi, Márcia, Werlang, Jorge Daniel, Venturini, Lauren Dal Bem, Machado, Vanessa Noguez
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/18179
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id oai:periodicos.ufrn.br:article-18179
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language eng
format Online
author Bianchi, Márcia
Werlang, Jorge Daniel
Venturini, Lauren Dal Bem
Machado, Vanessa Noguez
spellingShingle Bianchi, Márcia
Werlang, Jorge Daniel
Venturini, Lauren Dal Bem
Machado, Vanessa Noguez
Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing
author_facet Bianchi, Márcia
Werlang, Jorge Daniel
Venturini, Lauren Dal Bem
Machado, Vanessa Noguez
author_sort Bianchi, Márcia
title Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing
title_short Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing
title_full Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing
title_fullStr Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing
title_full_unstemmed Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing
title_sort perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing
description Purpose: This study aims to identify Universidade Federal do Rio Grande do Sul (UFRGS) Accounting Sciences (Group 1) and Specialization in Skills and Auditing (Group 2) students’ perception regarding teaching and content of auditing for preparation and insertion into the job market. Methodology: Quantitative, descriptive and survey research through a questionary application (open and closed questions) to students of the two courses, seeking to identify the groups’ characteristics and their understanding concerning teaching and learning methods from the audit discipline for the labor market. Results: It was verified that the majority of the two groups are in the labor market and that auditors intend to remain in this work area. As for the pedagogical practices, in the two groups stood out: "Exhibition Classroom"; "Classroom Discussions"; "Resolutions of Exercises"; and "Case Studies". Group 1 pointed out the aspects that need to be deepened: "Brazilian Accounting Standards", "Audit Planning", and "Practices in fraud detection", and for Group 2 these aspects are: "Legislation Applicable to Accounting Audit", "Audit Planning" and "Audit Execution". In relation to the sufficiency perception of discipline content to perform the function, 37% of Group 1 and 46.7% of Group 2 believe that it is insufficient and they are concerned with the impact on the activities’ development in the labor market. Still, as a motivation to study auditing, students claim that such knowledge is indispensable for the profession good performance in order to master accounting practice content in regard to legislation and auditing standards. Contributions of the Study: The results help courses’ responsible to propose improvements for course development, for the course itself and, consequently, for accounting professional.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2019
url https://periodicos.ufrn.br/ambiente/article/view/18179
work_keys_str_mv AT bianchimarcia perceptionofthestudentsofthecourseofaccountingsciencesandthespecializationinskillsandauditingaboutteachingandthelabormarketinauditing
AT werlangjorgedaniel perceptionofthestudentsofthecourseofaccountingsciencesandthespecializationinskillsandauditingaboutteachingandthelabormarketinauditing
AT venturinilaurendalbem perceptionofthestudentsofthecourseofaccountingsciencesandthespecializationinskillsandauditingaboutteachingandthelabormarketinauditing
AT machadovanessanoguez perceptionofthestudentsofthecourseofaccountingsciencesandthespecializationinskillsandauditingaboutteachingandthelabormarketinauditing
AT bianchimarcia percepciondelosdiscentesdelcursodecienciascontablesydelaespecializacionenpericiayauditoriasobrelaensenanzayelmercadodetrabajoenauditoria
AT werlangjorgedaniel percepciondelosdiscentesdelcursodecienciascontablesydelaespecializacionenpericiayauditoriasobrelaensenanzayelmercadodetrabajoenauditoria
AT venturinilaurendalbem percepciondelosdiscentesdelcursodecienciascontablesydelaespecializacionenpericiayauditoriasobrelaensenanzayelmercadodetrabajoenauditoria
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spelling oai:periodicos.ufrn.br:article-181792019-10-09T22:27:27Z Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing Percepción de los discentes del curso de ciencias contables y de la especialización en pericia y auditoría sobre la enseñanza y el mercado de trabajo en auditoría Percepção dos discentes do curso de ciências contábeis e da especialização em perícia e auditoria acerca do ensino e do mercado de trabalho em auditoria Bianchi, Márcia Werlang, Jorge Daniel Venturini, Lauren Dal Bem Machado, Vanessa Noguez Audit. Teaching. Labor market. Auditoría. Educación. Mercado de trabajo. Auditoria. Ensino. Mercado de Trabalho. Purpose: This study aims to identify Universidade Federal do Rio Grande do Sul (UFRGS) Accounting Sciences (Group 1) and Specialization in Skills and Auditing (Group 2) students’ perception regarding teaching and content of auditing for preparation and insertion into the job market. Methodology: Quantitative, descriptive and survey research through a questionary application (open and closed questions) to students of the two courses, seeking to identify the groups’ characteristics and their understanding concerning teaching and learning methods from the audit discipline for the labor market. Results: It was verified that the majority of the two groups are in the labor market and that auditors intend to remain in this work area. As for the pedagogical practices, in the two groups stood out: "Exhibition Classroom"; "Classroom Discussions"; "Resolutions of Exercises"; and "Case Studies". Group 1 pointed out the aspects that need to be deepened: "Brazilian Accounting Standards", "Audit Planning", and "Practices in fraud detection", and for Group 2 these aspects are: "Legislation Applicable to Accounting Audit", "Audit Planning" and "Audit Execution". In relation to the sufficiency perception of discipline content to perform the function, 37% of Group 1 and 46.7% of Group 2 believe that it is insufficient and they are concerned with the impact on the activities’ development in the labor market. Still, as a motivation to study auditing, students claim that such knowledge is indispensable for the profession good performance in order to master accounting practice content in regard to legislation and auditing standards. Contributions of the Study: The results help courses’ responsible to propose improvements for course development, for the course itself and, consequently, for accounting professional. Objetivo: El objetivo del estudio es identificar la percepción de los discentes del curso de Ciencias Contables (Group 1) y de la Especialización en Experiencia y Auditoría (Group 2) de la Universidade Federal do Rio Grande do Sul (UFRGS) acerca de la enseñanza y del contenido de auditoría para la preparación e inserción en el mercado de trabajo. Metodología: Investigación cuantitativa, descriptiva y de levantamiento por medio de la aplicación de cuestionario (preguntas abiertas y cerradas) a los alumnos de los dos cursos, buscando identificar las características de los Grupos y su comprensión en cuanto a los métodos de enseñanza y aprendizaje de la disciplina de auditoría para el mercado de trabajo. Resultados: Se verificó que la mayoría de los dos Grupos se encuentra en el mercado de trabajo, y que los actuantes en auditoría pretenden permanecer en el área. En cuanto a las prácticas pedagógicas, en los dos Grupos se destacó: "Aula Expositiva"; "Discusiones en Sala de clase"; "Resoluciones de Ejercicios"; y "Estudios de caso". En el Group 2, los aspectos señalados que carecen de profundización en el Group 1 son: "Normas Brasileñas de Contabilidad", "Planificación de la Auditoría", y "Prácticas en la detección de fraudes", y en el Group 2 fueron: "Legislación Aplicable a la Auditoría Contable ", "Planificación de la Auditoría" y "Ejecución de los trabajos de auditoría". En cuanto a la percepción sobre la suficiencia del contenido de la disciplina para el desempeño de la función, el 37% del Group 1 y el 46,7% del Group 2 creen que es insuficiente y se preocupan por el impacto de ello en el desarrollo de las actividades en el mercado de trabajo. Además, como motivación para estudiar auditoría, los discursos alegan que tal conocimiento es indispensable para el buen desempeño de la profesión, a fin de tener dominio del contenido sobre la práctica contable en relación a la legislación y normas de auditoría. Contribuciones del Estudio: Los resultados ayudan a los responsables de los cursos a proponer mejoras en el desarrollo de la disciplina, en el curso y, consecuentemente, del profesional de contabilidad. Objetivo: O objetivo do estudo é identificar a percepção dos discentes do curso de Ciências Contábeis (Group 1) e da Especialização em Perícia e Audit (Group 2) da Universidade Federal do Rio Grande do Sul (UFRGS) acerca do ensino e do conteúdo de Auditoria para a preparação e inserção no mercado de trabalho. Metodologia: Pesquisa quantitativa, descritiva e de levantamento por meio da aplicação de questionário (questões abertas e fechadas) aos alunos dos dois cursos, buscando identificar as características dos grupos e sua compreensão quanto aos métodos de ensino e aprendizagem da disciplina de Auditoria para o mercado de trabalho. Resultados: Verificou-se que a maioria dos dois grupos se encontra no mercado de trabalho, e que os atuantes em Auditoria pretendem permanecer na área. Quanto às práticas pedagógicas, nos dois grupos destacou-se: “Aula Expositiva”; “Discussões em Sala de Aula”; “Resoluções de Exercícios”; e “Estudos de Caso”. Já, os aspectos apontados que carecem de aprofundamento no Group 1 são: “Normas Brasileiras de Contabilidade”, “Planejamento da Auditoria”, e “Práticas na detecção de fraudes”, e no Group 2 foram: “Legislação Aplicável à Auditoria Contábil”, “Planejamento da Auditoria” e “Execução dos trabalhos de auditoria”. Em relação à percepção sobre a suficiência do conteúdo da disciplina para desempenho da função, 37% do Group 1 e 46,7% do Group 2 acreditam que é insuficiente e se preocupam com o impacto disso no desenvolvimento das atividades no mercado de trabalho. Ainda, como motivação para estudar auditoria, os discentes alegam que tal conhecimento é indispensável para o bom desempenho da profissão, a fim de ter domínio do conteúdo sobre a prática contábil em relação à legislação e normas de auditoria. Contribuições do Estudo: Os resultados auxiliam os responsáveis dos cursos a propor melhorias no desenvolvimento da disciplina, no curso e, consequentemente, do profissional contábil. Portal de Periódicos Eletrônicos da UFRN 2019-07-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/18179 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 No. 2 (2019): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 Núm. 2 (2019): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 11 n. 2 (2019): Jul./Dez. 2176-9036 10.21680/2176-9036.2019v11n2 eng https://periodicos.ufrn.br/ambiente/article/view/18179/11868 Copyright (c) 2019 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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