Percepções de concluintes sobre competências empreendedoras adquiridas nos cursos de ciências contábeis oferecidos por universidades federais do estado da Paraíba

Abstract

Professional proficiency goes beyond certificates and diplomas, it demands skills and competencies to be developed during the life of the professional in order to get success in the profession. This research aimed to know and analyze the perceptions of graduates on entrepreneurial skills acquired in Accounting School offered by Federal Public Universities in Paraiba State, Brazil, trying to identify capabilities and limitations able to determine their performances before the demands and challenges of the accounting profession nowadays. To reach this goal, we carried out a quantitative exploratory research, obtaining data through questionnaire made up of both structured and ¿free¿ questions. The results show that 76.1% of surveyed students both study as work and of these only 14.7% have experience in managerial function. Entrepreneurial characteristics were found in the perceptions of students, of which stand out as the most developed ones: learning capacity (198 students - 90.8%), Commitment and Determination (189 students ¿ 86.7%) and Persistence (187 students - 85, 8%). As less developed entrepreneurial skills were identified: Risk with (81 students ¿ 37.1%), Leadership (70 students - 32.1%) and Persuasion (65 students - 29.8%). It was also identified that the competence Commitment and Determination was mentioned by students as the most domainate (45 ¿ 20.6%). As the most required in the performance of their duties skills were cited: Planning (44 - 20.2% ), Troubleshooting (23 - 10.6%) and Commitment and Determination of 22 (10.1%). It was found that the disciplines that contributed most to the development of entrepreneurial skills were managerial accounting (34 - 15.6%), followed by Basic Accounting with (26 - 11.9%) and Introduction to Management (26 - 11.9 %) of respondents. We conclude that there is an alignment between what courses offer and what the accounting profession requires, highlighting the capabilities of Commitment, Determination, Relationship and Learning. It also became evident that there are limitations in the capabilities related to Risk, Leadership and Persuasion, these are the characteristics that may be linked to the prevailing performance of students who do not work in the management area.