ADHERENCE LEVEL OF MARKET DEMAND PROFESSIONAL ACCOUNTING OF METROPOLITAN AREA OF VITÓRIA-ES TO STANDARDS PROPOSED BY ISAR/UNCTAD

Abstract

With the changes in the accounting demand, brought about by globalization and the exploitation of information systems, the professional is required to incorporate new skills and abilities. The national United Nations Conference on Trade and Development (UNCTAD), proposed a model curriculum that is a world reference for all educational institutions in the preparation of the course curriculum of accounting sciences and defining the necessary skills for accounting students to become trained professionals . A census of ads for the professional market accounting, gifts in newspaper "A Tribuna" in 2012 was conducted. From the results it can be concluded that it adheres to the patterns of ISAR /UNCTAD (1999) model, in which four proposed categories are present. It was evident, too, that the knowledge listed in the accounting curriculum do not fully reflect the competencies and skills required by the market for accountants. Finally, we analyzed the last five editions of the test of sufficiency of the Federal Accounting Council (CFC), and it was seen that the examination also includes only 2 of the 4 blocks of world knowledge curriculum. We conclude that the Brazilian Higher Education Institutions and CFC need to observe the market requirements for professional accounting and accordingly update curriculum and guidelines proficiency exams in order to provide an improvement in the quality of the preparation of future accountant.