Formação dos profissionais contábeis no ambiente digital : uma análise das matrizes curriculares dos cursos de ciências contábeis de MT

Abstract

The purpose of this article is to demonstrate the needs to reinforce the curriculum of the accounting science course for the professional future. Currently, the accounting professional is dependent on accounting programs (software), which were often developed by professionals unrelated to accounting, such dependence ends up forming professionals with a critical analysis deficit in the fundamentals of accounting sciences, consequently future bachelors feel unprepared when entering the job market is such innovation in this professional category. In addition to the fundamentals of accounting sciences, this new professional needs a minimum of digital knowledge and fundamentals of the information system, because otherwise he will not adapt to the new legal requirements of the tax authorities, both federal and state and municipalities. Not least this time, remember the professionals who were already in the job market and did not update themselves technically and did not even prepare for the digital age in accounting, resulting in low productivity and a high risk of errors in mandatory accounting records. So it is questioned, how to get out of this situation of low education in training in this new digital environment and little education for veteran professionals? Through data collection of the curricular matrices, especially the curriculum of the Accounting Sciences Course of the main colleges in the State of Mato Grosso (Universidade Federal de Mato Grosso – UFMT; Universidade do Estado de Mato Grosso - UNEMAT, Universidade de Cuiabá – UNIC; Centro Universitário de Várzea Grande - UNIVAG, Instituto de Pesquisa e Ensino – FACULDADE FAIPE), the qualitative analysis of the absence of disciplines that deal with such a relevant topic of digital training. The high failure rate verified in the tests of sufficiency in the class council, demonstrates the relevance of this study.