PERCEPTION AND CHALLENGES OF ACCOUNTING STUDENTS IN NAF ACTIVITIES: THE IMPORTANCE OF PRACTICAL EXPERIENCE FOR PROFESSIONAL TRAINING

Abstract

The present study aims to analyze, through both bibliographical study and data collection by conducting a questionnaire with students of the Accounting Sciences Course, the activities developed at the Accounting and Tax Support Center (NAF), highlighting the challenges faced by students and the importance of this practical experience in their professional training, in addition to analyzing the perception of Accounting Sciences students in relation to the activities of the NAF, mainly addressing numerous challenges faced and the relevance of all the learning experienced for practice and its contributions to professional life, considering that the NAF is seen as a university extension, which offers free accounting support to the community, providing students with the opportunity to apply the knowledge acquired in the classroom in real situations.The research, of a qualitative and quantitative nature, was conducted through studies of existing articles and studies, in addition to the survey, obtained through the form sent to the students of the Course under study, about the program, addressing issues related to practical experience, the challenges encountered in the activities and the contributions of the NAF to the development of technical skills. In this bias, it can be seen that the studies indicate that, despite the difficulties related to the complexity of the demands and the lack of familiarity with practical situations, most studies on the students of the course highlight the relevance of the NAF for the understanding of accounting in practice, the strengthening of learning and preparation for the job market. In this sense, the NAF plays an important role in the professional training of the student, contributing to the formation of qualified accountants prepared for the challenges of the job market.