BEYOND THEORY: HOW EXTENSION PRACTICE DEVELOPS TECHNICAL AND SOCIAL SKILLS IN ACCOUNTING STUDENTS

Abstract

University extension, driven by Resolution CNE/CES No. 7/2018, has established itself as an essential pillar of higher education. The main objective of this study was to analyze how extension practices contribute to the academic, social, and civic education of students in the Accounting program. Through qualitative, exploratory, and bibliographic research, scientific publications from 2015 to 2025 were analyzed to understand the impacts of these activities. The results demonstrate that extension, exemplified by projects such as the Accounting and Tax Support Center (NAF), is crucial for connecting theoretical knowledge to social practice. It was found that student participation promotes the development of essential interpersonal skills, such as communication, teamwork, and empathy, in addition to strengthening ethical awareness, citizenship, and a sense of social responsibility. Although there are challenges, such as budgetary constraints and the need for greater student participation, it is concluded that extension is a transformative learning space that comprehensively trains future accountants, combining technical competence with human and civic education, preparing them in a unique way for the demands of the contemporary job market.