Um estudo sobre a percepção dos discentes do curso de graduação em Ciências Contábeis sobre a formação teórico-prática e o estágio supervisionado

Abstract

Performance as an Accountant requires training based on the development of skills and competencies that meet the demands of the professional field. In this sense, theoretical-practical training becomes essential to connect the theoretical knowledge learned in the classroom environment with that required in professional experience. Considering these aspects, this study analyzes the perception of undergraduate students in Accounting at UFRN regarding theoretical-practical training and the non-mandatory supervised internship. As for the methodology, this research is classified as a statistical method and an empirical approach. To this end, an online questionnaire was applied to the students of the course, which resulted in a sample with 107 valid responses. Among the respondents, a young audience was observed, aged between 21 and 25 years (45.8%), female (50.5%), of whom 54.2% are involved in non-mandatory internship activities. The study also showed that, in the respondents' perception, the non-mandatory internship, as well as the Business Practice courses, have an important contribution to the theoretical and practical preparation of the accountant, despite pointing out challenges, such as the limited use of software, inadequate infrastructure and lack of more effective academic support for laboratory practices. In general, the research highlighted that the supervised internship experiences and practical courses contributed to bringing students closer to the professional field of Accountant activity, reinforcing the importance of training capable of combining theory and practice