O Bacharel em Ciências Contábeis da UNISC : uma análise da sua atuação profissional.

Abstract

The present study sought to analyse the professional performance of the Bachelor of Accounting Science of the University of Santa Cruz do Sul - UNISC. The issues related to the accounting field specially the ones regarding the teaching quality at the Faculty of Accounting Science, are now the target of lots of discussions, testifying the great concern with the development of the accounting expertise, the learning capacity and the professional performance. In our modern society it is hard to imagine the existence of people whose economic and social life is not direct or indirectly linked to a company, whether it is a profit or non-profit organization. In this social and economic environment, accountants exert functions of the highest social responsibility, since they are responsible for finance and economic information. Universities and Faculties, in turn, play an important role within modern societies, since accounting keeps pace with the capacity of the Teaching Institutions to form professionals with a critical consciousness and solid concepts, which unable them to absorb the transformations that take place where accounting is applied. In order to achieve the proposed goal of this survey, first a literature review was carried out to find out tips about the evolution of accounting, which occurred parallel with the economic and social development of each period of time, and professional prerogatives that limit the scope of professional exercise. The teaching of accounting at university level was also surveyed, because it is the goal of the university to forward education and professional qualification; as responsible for the qualification of the Bachelors in question, the Santa Cruz Accounting Science Course was also surveyed. The scope of this survey included all the bachelors which graduated from the Institution in question, a total of 818 graduates, form 28 different groups, 1967 through 1994. The data collecting methods consisted in resorting to the archives of the Institution, and to the Regional Accounting Council of Rio Grande do Sul - CRC/RS, and the use of questionaires, sent by post, to be completed by the surveyed bachelors. The available data were analysed, and a diagnosis of the former students was issued, identifying how many of them are acting in the field they graduated in; the time they started, their main dificulties at the start of their professional life; reasons for not acting in the field of accounting, and other factors. The survery made clear some deficiencies in the professional qualification, which generated recommendations of measures aimed at improving the teaching at the Faculty of Accounting Science.