A Evolução e Perspectivas da Profissão Contábil: Uma Percepção de Profissionais Contábeis

Abstract

This article aimed to analyze the perception of accounting professionals about the evolution and perspectives of the accounting profession. Regarding the methodological procedures, the study had a quantitative approach, of a descriptive typology and consisted of a survey. As a data collection instrument, a questionnaire with 17 (seventeen) closed questions was used, adapted from the studies Cordeiro and Duarte (2006), Lasagno Júnior (2018) and Machado, Rosa and Martins (2019) and validated by 5 (five) professors in the field. The period of application of the questionnaire took place between 06 and 16 September 2019. The research population was 18,000 accounting professionals duly registered with the Regional Accounting Council of the state of Santa Catarina (CRC / SC) in September 2019 and the sample comprised in 197 respondents, representing 1.09% of the population. The data were tabulated using Google Forms® and the technique used for data analysis was descriptive statistics, through the distribution of relative frequency. The main results revealed that accounting professionals must be prepared to meet market demands, seeking to keep up with changes in accounting, in addition to being constantly updated, in line with information technology in the accounting area. In addition, it was observed that, in the respondents' perception, the profile of the accounting profession has evolved, and that changes are needed in the curricular matrix of Accounting courses, in order to adapt to the demands of the labor market.