Accountants' Perceptions on the Alignment between University Education, Entry, and Professional Practice in Public Service
Year: 2025
Type: article
Abstract: This article aimed to analyze the relationship between university education, the selection process for entering public service, and the professional practice of accountants. Using a qualitative approach, semi-structured interviews were conducted with 17 accountants working at the Federal Institute of Santa Catarina (IFSC). These interviews, which included 21 questions divided into three areas (university education, selection process, and professional practice), were transcribed and analyzed using content analysis techniques. It was observed that the accountants' academic training was generalist and placed little emphasis on accounting-specific content, in addition to offering a limited number of practical courses. The majority of interviewees began their professional careers in the private sector and later migrated to the public sector, attracted mainly by job stability and after experiencing a series of career challenges, such as a lack of recognition and excessive pressure for results. Regarding the selection process, there was unanimous agreement on the need to complement formal education, especially in public accounting. While working at IFSC, the accountants reported a weak or non-existent alignment between what they learned during their undergraduate studies and their daily tasks, as well as only a partial correspondence between the knowledge required in the public service exam and the activities performed. The research seeks to contribute to the improvement of accounting curricula by aligning the professional profile with the knowledge required in the public sector, and by indicating the need to adjust the requirements of public exams to administrative practice, with the aim of enhancing the preparation and subsequent performance of professionals.
Institution: Instituto Ânima
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: diamond
OpenAlex ID: W4409842535