COMPARATIVE ANALYSIS BETWEEN KNOWLEDGES DEVELOPED IN ACCOUNTANCY DEGREE COURSES AND THE PROFESSIONAL PROFILE IMPOSED BY THE LABOUR MARKET: A FIELD RESEARCH ON ACCOUNTANCY TEACHING

Abstract

This study aims at verifying if the knowledge acquired by students in the Accounting Sciences graduation course fulfills the requisitions of the labor market for accounting professionals in the city of Sao Paulo. A questionnaire was developed thus in order to investigate the profiles of accounting professionals in terms of specific knowledge. The questionnaire was applied to a sample of 120 college students who were about to graduate in four Higher Education Institutions (HEI) in the city of Sao Paulo and to 31 professionals in high positions in large companies. Profiles identified in HEIs were compared to the profile obtained in companies, after which it was possible to identify in which areas of knowledge were these requisitions and where were the discrepancies fulfilled through statistical tests. There is a clear perception that professional profiles in terms of specific knowledge as approached during the graduation vary from institution to institution, and from them to the profile demanded by companies since the subject is the same, Accountancy and its different applications and the aims within each of those "players" are divergent.