SOUZA, A. D.; SOUZA, Assisivânia Dantas de.
Resumo:
The theme Entrepreneurship, understanding from the origin o f the word to his/her síraiegjc
importance for the economical development of a country is today a global phenomenon,
given the great changes in the International relationships between the countries and
companies, in the production way, in the job markets and in the proféssional formation. Brazil
is mentioned as one of the most Creative countries of the world, but he/she needs to get
better with regard to the consolidation of thousands of initiatives of new businesses and
companies, as well as the entrepreneurs' formation particularly in the courses of Sciences
Accounting. Of the present work presents information on the theme Entrepreneurship making
an approach on historical of the accounting, of the higher education in accounting Sciences,
the phenomenon of the Entrepreneurship and his/her teaching in academical courses,
through several authors' bibliographical researches. The objective of the research is to
investigate the results obtained with a field research accomplished among the students of the
9th period Course of Accounting Sciences of UFCG Campus of Sousa. For the
accomplishment of the research a questionnaire was used semi-structured with objective and
subjective questions related to the interviewed students' profile and on the objectives of the
researches. It was verified through the results obtained with the application of the
questionnaire, the students' perception on the importance of the Entrepreneurship o in the
academic formation of the same ones. It evidenced the relationship before between the
Entrepreneurship and accounting to the new tendencies of the market and also in the
ProfessionaCs new profile in Accounting that assumes new enterprising posture, becoming,
capable to solve as much the accounting subjects as the one of nature enterprising of the
companies. It was still observed the paper of the universities of Accounting Sciences in
relation to his/her contribution in the improvement of the teaching on Entrepreneurship,
therefore the work evidenced diffèrent points that orientate the importance of the
Entrepreneurship for the academics' formation involved in this research.