Reflexivity of the sufficiency exam in face of the established by the world curriculum ONU/UNCTAD/ISAR and the competence axes required of accounting professionals

Abstract

This research aimed to determine the reflexivity of the Sufficiency Examination of the Federal Accounting Council in relation to the UN/UNCTAD/ISAR World Curriculum and to the axes competence required of the Accounting professionals. A descriptive research with a qualitative approach was carried out. Data were collected using documentary technique and content analysis was performed. The adequacy of the Exam was found in relation to the World Curriculum, with emphasis on the basic blocks of knowledge in Accounting, followed by organizational and commercial activity. However, Information Technology content has not been identified. The technical-professional competences were more expressive in the Exam than the organizational and social ones. It was concluded that the test reflects most of the knowledge required by international standards for the performance of a global accountant, however the Sufficiency Exam needs improvement regarding a wider range of content that requires the mobilization of social and managerial competences.

Keywords

• exame de suficiência
• profissão contábil
• competências profissionais
• currículo mundial onu/unctad/isar