FROM REACTION TO PREVENTION: THE CHALLENGES OF TEACHING ABOUT CORPORATE FRAUD IN ACCOUNTING COURSES AT STATE UNIVERSITIES OF BAHIA (UEBAs)

Abstract

This article analyzes how the pedagogical projects of the Accounting Sciences programs at the State Universities of Bahia (s) in Brazil develop competencies for the prevention of corporate fraud. The research is based on the premise that the legacy of Resolution CNE/CES No. 10/2004, which guided the programs for two decades, consolidated a reactive training paradigm, with critical gaps in technology and governance. The analysis confronts the current curricula with the requirements of the new National Curricular Guideline (Resolution CNE/CES No. 1/2024), which, despite being an improvement, still shows a timid approach to a proactive anti-fraud mindset. Methodologically, a qualitative approach is adopted through the documentary analysis of the curricula of the four UEBAs. The results indicate a systemic pattern of shortcomings, with an absence of governance disciplines and an instrumental, rather than analytical, technological approach. The study concludes that there is an urgent need for curricular reform to align academic training with the ethical and market demands of the 21st century, especially considering the role of each campus as an educational hub in its respective mesoregion.