O empreendedorismo na formação de bacharéis em Ciências Contábeis: um estudo a partir das percepções dos alunos do 9º período do Curso de Graduação em Ciências Contábeis da UFCG - Campus de Sousa - PB.

Abstract

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.