Reflexividade do Exame de Suficiência/CFC frente ao estabelecido pela estrutura curricular mundial e a eixos de competências requeridos dos profissionais da área Contábil

Abstract

This research intent to show degree of reflexivity of the Sufficiency Examination / CFC, from 2013 to 2017, compared to world’s curricular structure and axes of competences required of accounting professionals. In order to show the results a descriptive research was conducted with a qualitative approach. Data were collected through documentary technique and analyzed through content analysis. It was found that the Sufficiency / CFC Exam, from 2013 to 2017, had a degree of reflexivity of 95.2% in the structure of the Global Curriculum, so it can be said that the exam requires most of the knowledge covered in the formation of the global accountant. The Examination of Sufficiency against the blocks of knowledge of the World Curriculum, has a higher degree of reflexivity of the basic contents in Accounting and related (85.7%), to the detriment of the block of organizational knowledge and commercial activity (6.0%), Advanced Knowledge in Accounting, Finance and related subjects (3.5%) and with no degree of reflexivity, we highlight the Knowledge Technology block. This technical-scientific profile valued by the Sufficiency Examination against the required competency axes of Accounting professionals corroborates the predominance of the reflexivity degree of the technical-professional competences axis (94.8%) as opposed to the low reflexivity of the axes. organizational (2.4%) and relational / social (2.8%). It can be concluded that the Sufficiency Exams, in the period from 2013 to 2017, valued the technical competences (know-how) more than the knowledge (knowledge) and the know-how (attitudes), thus diverging to what is proposed for the formation and performance of the accounting professional in contemporary times.