Eficácia do Curso de Bacharelado em Ciências Contábeis da Unemat na opinião dos estudantes egressos

Abstract

Since humans became sedentary and started producing food that exceeded their immediate subsistence needs and gained the ability to domesticate animals that could serve as a source of income, they recognized the need to develop methods that could help in recording food, land, animals, utensils, and everything that represented wealth. It was from the time when our ancestors began to accumulate goods that indicated social ascent that the first records of what can be considered accounting cataloging emerged. As a consequence of social evolution, the then simple records became more complex, culminating in the establishment of scientific methods, called Accounting Sciences. The aim of this research was to understand the opinion of students in the Bachelor's degree in Accounting offered at the Campus Universitário de Cáceres Jane Vanini of the Universidade do Estado de Mato Grosso Carlos Alberto Reyes Maldonado (UNEMAT), seeking to identify its effectiveness among alumni who graduated between 2018 and 2024, considering the analysis of the Course Pedagogical Project (PPC). Regarding the theoretical foundation, this work sought to present a historical contextualization of the Accounting course in the world and in Brazil, presenting the main schools that provided scientific support for its consolidation. The sole focus of this research is UNEMAT, hence it is a case study. Given its characteristics, it is an applied, descriptive, and quantitative study, considering that its objective was to describe aspects related to the effectiveness of the Accounting course according to the opinion of its graduates. Data collection took place through the application of a structured questionnaire, completed online by 101 graduates of the course who graduated between 2018 and 2024, a number that represents 50.2% of the total 201 graduates. Most of them chose the course because of the job market, are on average between 25 and 35 years old, and claim to have been endowed with the skills and competencies necessary for practicing the accounting profession. Although, in the graduates' perception, the course presents shortcomings in infrastructure, in the integration of theory with practice, and insufficient use of teaching methodologies for the full learning of the contents provided in the PPC, the course under study largely achieves the objectives of its PPC and presents positive aspects, especially the competence of the faculty, interdisciplinarity, and critical-analytical capacity regarding organizational implications after graduation, and, under this analysis, it is effective.