Competências requeridas do contador pelo mercado de trabalho na região metropolitana de Porto Alegre - RS

Abstract

This study aimed to identify the competences demanded by the working market for an accountant in the Metropolitan Region of Porto Alegre-RS-Brazil and if there is an agreement between such demand and the subjects composing the Accounting Sciences undergraduate courses offered by the Higher Education Institutions in this region. To do so, it was analyzed 375 public job offers published in Zero Hora newspaper and in the site of the Federal Accounting Council of Rio Grande do Sul, as well as the subjects composing the undergraduation courses of 49 Higher Education Institutions. It was carried out a survey with the coordinators of Accounting Sciences courses about the professionals’ current situation and the preparation of future ones. It was found that the most frequent demanded competences are: professional experience, knowledge concerning Tax Legislation and Accounting, knowledge and skills regarding Information Technology and knowledge about Legislation and Corporate Accounting. In contrast, the Institutions of Higher Education give priority to Legislation and Corporate Accounting, Business Administration, Economy and Finances, General Accountability and Business Management, and the biggest number of hours in the courses are focused on a set of subjects named General Knowledge. The subjects in this set are not directly related to the working market demands. The coordinators give higher importance to knowledge about Corporate Accounting, Management Accounting, Corporate Legislation and Tax Legislation and, in a future perspective, they suppose that Management Accounting and Information Technology will receive more attention in comparison to Corporate Accounting and Corporate Legislation. While the Institutions promote the development of a broader profile focusing on management, the working market requires professionals with experience and knowledge about Legislation and Tax Accounting, Information Technology and Corporate Accounting, showing a misalignment between the highlighted subjects in the courses and what is demanded by the market.