SOFT SKILLS NO ENSINO DE GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS
DOI:
https://doi.org/10.4270/ruc.2022109Palavras-chave:
Soft Skills, Ensino de Ciências Contábeis, Habilidades Contábeis, Profissional ContábilResumo
Este artigo apresenta como as habilidades não técnicas, denominadas Soft Skills, estão sendo contempladas no ensino superior de Ciências Contábeis. Desenvolveu-se um conjunto de etapas para realizar a investigação deste tema, triangulando diferentes fontes de dados relativas à problemática de pesquisa traçada. Na Etapa 1, realizou-se uma Revisão Sistemática da Literatura (RSL), na qual foram identificadas 16 Soft Skills que embasam este estudo. Na Etapa 2, utilizou-se de pesquisa documental, a partir de 12 Projetos Pedagógicos de Cursos (PPCs) de graduação em Ciências Contábeis. Nas Etapas 3 e 4, foram aplicados questionários, utilizando a técnica de coleta Survey, com dez coordenadores de Curso e 142 estudantes de graduação em Ciências Contábeis de Instituições de Ensino Superior públicas e privadas. Foram realizadas análises estatísticas utilizando o software IBM SPSS Statistics©. Os resultados apresentam as principais Soft Skills abordadas nos cursos de graduação em Ciências Contábeis e a percepção de coordenadores de curso e de estudantes em relação ao grau de importância e ao nível de desenvolvimento das Soft Skills no período de formação. Os resultados contribuem no campo profissional, evidenciando potencializar determinadas Soft Skills na formação dos profissionais contábeis, tais como: “Inteligência emocional” e “Persuasão”. No campo acadêmico, a pesquisa amplia os estudos sobre Soft Skills no ensino contábil, trazendo quais competências não técnicas são percebidas como importantes para a atuação do profissional contábil: “Trabalho em Equipe”, “Comunicação Eficaz” e “Resolução de Problemas”. Por fim, no aspecto pedagógico, a pesquisa apresenta um panorama de como os projetos pedagógicos de Ciências Contábeis estão contemplando as Soft Skills em seus currículos, o que pode auxiliar os Núcleos Docentes Estruturantes (NDEs) na elaboração de projetos pedagógicos que potencializem o desenvolvimento das Soft Skills nos estudantes de contabilidade.
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Referências
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Bay, D., & McKeage, K. (2006). Emotional intelligence in undergraduate accounting students: Preliminary assessment. Accounting Education, 15(4), 439–454. https://doi.org/10.1080/09639280601011131
Berry, R., & Routon, W. (2020). Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality. Journal of Accounting Education, 53, 100691. https://doi.org/10.1016/j.jaccedu.2020.100691
Bodle, K. A., Malin, M., & Wynhoven, A. (2017). Students’ experience toward ePortfolios as a reflective assessment tool in a dual mode indigenous business course. Accounting Research Journal, 30(3), 333–350. https://doi.org/10.1108/ARJ-06-2015-0089
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Miranda, C. de S., Lima, J. P. R. de, & de Souza, T. C. (2021). Habilidades dos recém-formados em Contabilidade: Análise da percepção dos profissionais de recrutamento. Revista de Contabilidade da UFBA, 15, e2105. https://doi.org/10.9771/rc-ufba.v15i0.42987
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Samkin, G., & Keevy, M. (2019). Using a stakeholder developed case study to develop soft skills. Meditari Accountancy Research, 27(6), 862–882. https://doi.org/10.1108/MEDAR-01-2018-0260
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Viviers, H. A., Fouché, J. P., & Reitsma, G. M. (2016). Developing soft skills (also known as pervasive skills): Usefulness of an educational game. Meditari Accountancy Research, 24(3), 368–389. https://doi.org/10.1108/MEDAR-07-2015-0045
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Andrade, C. S. L. D. (2016). A influência das soft skills na atuação do gestor: A percepção dos profissionais de gestão de pessoas (Doctoral dissertation). http://bibliotecadigital.fgv.br/dspace/handle/10438/17711
Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2017). Analysis of trends in the accounting education literature (1997–2016). Journal of Accounting Education, 41, 1–14. https://doi.org/10.1016/j.jaccedu.2017.09.003
Bardin, L. (2014). Análise de conteúdo. São Paulo: Edições 70.
Bay, D., & McKeage, K. (2006). Emotional intelligence in undergraduate accounting students: Preliminary assessment. Accounting Education, 15(4), 439–454. https://doi.org/10.1080/09639280601011131
Berry, R., & Routon, W. (2020). Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality. Journal of Accounting Education, 53, 100691. https://doi.org/10.1016/j.jaccedu.2020.100691
Bodle, K. A., Malin, M., & Wynhoven, A. (2017). Students’ experience toward ePortfolios as a reflective assessment tool in a dual mode indigenous business course. Accounting Research Journal, 30(3), 333–350. https://doi.org/10.1108/ARJ-06-2015-0089
Boyce, G., Narayanan, V., Greer, S., & Blair, B. (2019). Taking the pulse of accounting education reform: Liberal education, sociological perspectives, and exploring ways forward. Accounting Education, 28(3), 274–303. https://doi.org/10.1080/09639284.2019.1586552
Chandren, S., & Yaacob, A. (2016). Action research on enhancing accounting students’ oral presentation skill. International Review of Management and Marketing, 6 (7), 321-325. https://doi.org/10.15405/epsbs.2016.08.28
Dolce, V., Emanuel, F., Cisi, M., & Ghislieri, C. (2020). The soft skills of accounting graduates: Perceptions versus expectations. Accounting Education, 29(1), 57–76. https://doi.org/10.1080/09639284.2019.1697937
Dunbar, K., Laing, G., & Wynder, M. (2016). A content analysis of accounting job advertisements: Skill requirements for graduates. E-Journal of Business Education and Scholarship of Teaching, 10(1), 58-72. https://eric.ed.gov/?id=EJ1167332
Frawley, J. K., Dyson, L. E., Wakefield, J., & Tyler, J. (2016). Supporting graduate attribute development in introductory accounting with student-generated screencasts. International Journal of Mobile and Blended Learning, 8(3), 65–82. https://doi.org/10.4018/IJMBL.2016070105
Ghani, E. K., Rappa, R., & Gunardi, A. (2018). Employers’ perceived accounting graduates’ soft skills. Academy of Accounting and Financial Studies Journal, 22(5), 1-11.
Gribble, C., Blackmore, J., & Rahimi, M. (2015). Challenges to providing work integrated learning to international business students at Australian universities. Higher Education, Skills and Work-Based Learning, 5(4), 401–416. https://doi.org/10.1108/HESWBL-04-2015-0015
Grossman, A. M., & Johnson, L. R. (2017). How employers perceive online accounting education: Evidence from Kentucky. Journal of Accounting Education, 40, 19–31. https://doi.org/10.1016/j.jaccedu.2017.06.002
Havnes, A., & Smeby, J. C. (2014). Professional development and the profession. In International handbook of research professional and practice-based learning (p. 915–954). Springer Netherlands. https://doi.org/10.1007/978-94-017-8902-8_34
Ingols, C., & Shapiro, M. (2014). Concrete steps for assessing the “soft skills” in an MBA program. Journal of Management Education, 38(3), 412–435. https://doi.org/10.1177/1052562913489029
Keevy, M. (2016). Using case studies to transfer soft skills (also known as pervasive skills): Empirical evidence. Meditari Accountancy Research, 24(3), 458–474. https://doi.org/10.1108/MEDAR-04-2015-0021
Lansdell, P., Marx, B., & Mohammadali-Haji, A. (2019). Professional skills development during a period of practical experience: Perceptions of accounting trainees. South African Journal of Accounting Research, 1–25. https://doi.org/10.1080/10291954.2019.1662575
Law, P. K. F., & Yuen, D. C. Y. (2011). An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong. Managerial Auditing Journal, 26(9), 760–777. https://doi.org/10.1108/02686901111171439
Lawson, R. A., Blocher, E., Brewer, P. C., Taylor Morris, J., Stocks, K., Sorensen, J., Stout, D. E., & Wouters, M. J. F. (2015). Thoughts on competency integration in accounting education. Accounting Education, 30(3), 149–171. https://doi.org/10.2308/iace-51021
Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., & Wouters, M. J. F. (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. https://doi.org/10.2308/iace-50673
Levant, Y., Coulmont, M., & Sandu, R. (2016). Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368–395. https://doi.org/10.1080/09639284.2016.1191272
Lin, Z. J., Xiong, X., & Liu, M. (2005). Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education, 23(3), 149–169. https://doi.org/10.1016/j.jaccedu.2005.06.003
Maelah, R., Aman, A., Mohamed, Z. M., & Ramli, R. (2012). Enhancing soft skills of accounting undergraduates through industrial training. Procedia - Social and Behavioral Sciences, 59, 541–549. https://doi.org/10.1016/j.sbspro.2012.09.312
Maelah, R., Muhammaddun Mohamed, Z., Ramli, R., & Aman, A. (2014). Internship for accounting undergraduates: Comparative insights from stakeholders. Education + Training, 56(6), 482–502. https://doi.org/10.1108/ET-09-2012-0088
Marconi, M. de A., & Lakatos, E. M. (2019). Fundamentos de metodologia científica (8a ed.). Atlas.
Martins, G. de A., & Theóphilo, C. R. (2009). Metodologia da investigação científica para ciências sociais aplicadas (2a ed.). Atlas.
Ming Chia, Y. (2005). Job offers of multi-national accounting firms: The effects of emotional intelligence, extra-curricular activities, and academic performance. Accounting Education, 14(1), 75–93. https://doi.org/10.1080/0693928042000229707
Miranda, C. de S., Lima, J. P. R. de, & de Souza, T. C. (2021). Habilidades dos recém-formados em Contabilidade: Análise da percepção dos profissionais de recrutamento. Revista de Contabilidade da UFBA, 15, e2105. https://doi.org/10.9771/rc-ufba.v15i0.42987
Montano, J. L. A., Donoso, J. A., Hassall, T., & Joyce, J. (2001). Vocational skills in the accounting professional profile: The Chartered Institute of Management Accountants (CIMA) employers’ opinion. Accounting Education, 10(3), 299–313. https://doi.org/10.1080/09639280210122339
Oliver, J., Vesty, G., & Brooks, A. (2016). Conceptualising integrated thinking in practice. Managerial Auditing Journal, 31(2), 228–248. https://doi.org/10.1108/MAJ-10-2015-1253
Pan, G., & Seow, P.-S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competences and skills development. Journal of Education for Business, 91(3), 166–175. https://doi.org/10.1080/08832323.2016.1145622
Peleias, I. R., Guimarães, P. C., Silva, D., & Ornelas, M. M. G. D. (2008). Identificação do perfil profissiográfico do Profissional de Contabilidade requerido pelas empresas, em anúncios de emprego na região metropolitana de São Paulo. BASE – Revista de Administração e Contabilidade da Unisinos, 5(2), 131–141. https://www.redalyc.org/pdf/3372/337228635006.pdf
Plant, K., Barac, K., & Sarens, G. (2019). Preparing work-ready graduates – skills development lessons learnt from internal audit practice. Journal of Accounting Education, 48, 33–47. https://doi.org/10.1016/j.jaccedu.2019.06.001
Porter, S. L., & Pentz, M. L. (2013). Accounting and conflict resolution in Ireland. Journal of International Education in Business, 6(2), 122–135. https://doi.org/10.1108/JIEB-05-2013-0023
Rachmawati, R. (2012). The implementaton quantum teaching method of graduate through up-grade hard skill and soft skill. Procedia - Social and Behavioral Sciences, 57, 477–485. https://doi.org/10.1016/j.sbspro.2012.09.1214
Rebele, J. E., & St. Pierre, E. K. (2019a). A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71–79. https://doi.org/10.1016/j.jaccedu.2019.07.002
Reddrop, A., & Mapunda, G. (2019). Listening skills: Accountancy educators in retreat? Australasian Accounting, Business and Finance Journal, 13(1), 76–89. https://doi.org/10.14453/aabfj.v13i1.5
Reis, A. de O., Sediyama, G. A. S., Moreira, V. de S., & Moreira, C. C. (2015). Perfil do profissional contábil: Habilidades, competências e imagem simbólica. Revista Contemporânea de Contabilidade, 12(25), 95–116. https://doi.org/10.5007/2175-8069.2015v12n25p95
Reyneke, Y., & Shuttleworth, C. C. (2018). Accounting education in an open distance learning environment: Case studies for pervasive skills enhancement. Turkish Online Journal of Distance Education, 19(3), 140–155. https://doi.org/10.17718/tojde.445115
Richardson, R. J. (1999). Pesquisa social: Métodos e técnicas. Atlas.
Samkin, G., & Keevy, M. (2019). Using a stakeholder developed case study to develop soft skills. Meditari Accountancy Research, 27(6), 862–882. https://doi.org/10.1108/MEDAR-01-2018-0260
Schutte, D., & Lovecchio, B. (2017). An evaluation of the competence requirements of South African accountants practising in the SME environment. Journal of Social Sciences, 53(2), 61–72. https://doi.org/10.1080/09718923.2017.1401786
South African Institute of Chartered Accountants - SAICA, S. A. I. of C. A. (2014). Competency framework detailed guidance for academic programmes: Competencies of a CA(SA) at the entry point of the Initial Test of Competence (ITC) (Assessment of Core Technical Knowledge). South African Institute of Chartered Accountant, Johannesburg.
Succi, C., & Canovi, M. (2019). Soft skills to enhance graduate employability: Comparing students and employers’ perceptions. Studies in Higher Education, 0(0), 1–14. https://doi.org/10.1080/03075079.2019.1585420
Villiers, R. (2010). The incorporation of soft skills into accounting curricula: Preparing accounting graduates for their unpredictable futures. Meditari Accountancy Research. 18(2), 1-22. https://doi.org/10.1108/10222529201000007
Viviers, H. (2018). Evaluating the effective development of pervasive skills: The perceptions of students at two South African saica-accredited universities. Journal for New Generation Sciences, 16, 17–39. https://hdl.handle.net/10520/EJC-151b8e2ec3
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2023-07-07
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