STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS

Abstract

The changes that occurred in the business environment during the last few decades have affected the work of businesses and, consequently, the professional practice of accountancy. International organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC, concerned about the capacity of IHE to train accountants who can respond to the new demands of employers, have issued reports that reveal the competencies required from graduates of accountancy courses, when they enter the job market, aiming, thus, to align the structure of the curriculum with the market demands. In this context, the present article aims to present a comparative study of the curricular structures proposed by IFAC, ISAR/UNCTAD, AICPA and AECC and by Resolution CNE/CES nr. 10/2004, especially regarding the competences, skills and attitudes that need to be developed. The results indicate that the curricular guidelines that guide the design of accountancy course curricula in Brazil acknowledge the need to develop competences related to professional training, complemented by knowledge of organization, administration and IT, besides the development of skills such as: communication, leadership and interpersonal relations, thus becoming aligned with the proposals made by organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC.