{"id":4571,"date":"2026-02-13T11:00:28","date_gmt":"2026-02-13T14:00:28","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4571"},"modified":"2026-02-13T16:51:29","modified_gmt":"2026-02-13T19:51:29","slug":"adequacao-do-curriculo-academico-da-universidade-federal-de-pernambuco-as-exigencias-do-exame-de-suficiencia","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/adequacao-do-curriculo-academico-da-universidade-federal-de-pernambuco-as-exigencias-do-exame-de-suficiencia\/","title":{"rendered":"Adequa\u00e7\u00e3o do curr\u00edculo acad\u00eamico da Universidade Federal de Pernambuco \u00e0s  exig\u00eancias do Exame de Sufici\u00eancia"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4571\" class=\"elementor elementor-4571\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4562\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"183\" data-end=\"200\"><strong data-start=\"183\" data-end=\"200\">Resumo<\/strong><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">O artigo tem como objetivo analisar o alinhamento entre o curr\u00edculo do curso de Ci\u00eancias Cont\u00e1beis da Universidade Federal de Pernambuco (UFPE) e as exig\u00eancias do Exame de Sufici\u00eancia do Conselho Federal de Contabilidade (CFC), requisito essencial para a obten\u00e7\u00e3o do registro profissional.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">Para tanto, foi realizada uma an\u00e1lise comparativa entre a matriz curricular e os temas cobrados em edi\u00e7\u00f5es recentes do exame, al\u00e9m da aplica\u00e7\u00e3o de question\u00e1rio a estudantes que j\u00e1 prestaram a prova. Os resultados evidenciaram lacunas na \u00e1rea de Contabilidade Aplicada ao Setor P\u00fablico, bem como a aus\u00eancia de a\u00e7\u00f5es institucionais voltadas diretamente \u00e0 prepara\u00e7\u00e3o para o exame.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">Tamb\u00e9m se que a aprova\u00e7\u00e3o nesse exame constitui requisito obrigat\u00f3rio para a obten\u00e7\u00e3o do visto que muitos alunos recorrem a materiais complementares por conta pr\u00f3pria.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">As constata\u00e7\u00f5es subsidiam propostas de ajustes curriculares e pedag\u00f3gicos para fortalecer a forma\u00e7\u00e3o acad\u00eamica e a prepara\u00e7\u00e3o profissional. Palavras &#8211; chave: Curr\u00edculo acad\u00eamico; Exame de Sufici\u00eancia; Ci\u00eancias Cont\u00e1beis; Forma\u00e7\u00e3o Universit\u00e1ria.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\"><b>Introdu\u00e7\u00e3o<\/b>\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">A forma\u00e7\u00e3o acad\u00eamica exerce papel essencial na prepara\u00e7\u00e3o de profissionais para os desafios do mercado de trabalho. No campo das Ci\u00eancias Cont\u00e1beis, a adequa\u00e7\u00e3o do curr\u00edculo universit\u00e1rio \u00e0s exig\u00eancias do Exame de Sufici\u00eancia registro profissional junto ao Conselho Regional de Contabilidade (CRC).\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">Esse processo de certifica\u00e7\u00e3o busca garantir que os egressos do curso possuam os conhecimentos e compet\u00eancias necess\u00e1rios ao exerc\u00edcio da profiss\u00e3o. Apesar disso, a compatibilidade entre o conte\u00fado oferecido pelas universidades e as demandas do exame nem sempre \u00e9 plena, o que pode comprometer a prepara\u00e7\u00e3o dos estudantes.\u00a0<\/span><\/p><p data-start=\"202\" data-end=\"504\"><span style=\"background-color: rgba(0, 0, 0, 0);\">Estudos anteriores j\u00e1 apontam a import\u00e2ncia de uma forma\u00e7\u00e3o que v\u00e1 al\u00e9m da transmiss\u00e3o de conte\u00fados t\u00e9cnicos, contemplando tamb\u00e9m o desenvolvimento de compet\u00eancias pr\u00e1ticas, reflexivas e \u00e9ticas que atendam \u00e0s transforma\u00e7\u00f5es do verificou a necessidade de metodologias de ensino mais inovadoras e digitais, do Conselho Federal de Contabilidade (CFC) \u00e9 um aspecto determinante, visto ambiente profissional. Nesse contexto, as Diretrizes Curriculares Nacionais<\/span><span style=\"background-color: rgba(0, 0, 0, 0);\">\u00a0(&#8230;)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50fcdaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50fcdaa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-656cbf9\" data-id=\"656cbf9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6868255 elementor-widget elementor-widget-text-editor\" data-id=\"6868255\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8607c3b elementor-widget elementor-widget-html\" data-id=\"8607c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"httpS:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/1-Adequacao-do-curriculo-academico-da-Universidade-Federal-de-Pernambuco-as-exigencias-do-Exame-de-Suficiencia.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Resumo O artigo tem como objetivo analisar o alinhamento entre o curr\u00edculo do curso de Ci\u00eancias Cont\u00e1beis da Universidade Federal de Pernambuco (UFPE) e as exig\u00eancias do Exame de Sufici\u00eancia do Conselho Federal de Contabilidade (CFC), requisito essencial para a obten\u00e7\u00e3o do registro profissional.\u00a0 Para tanto, foi realizada uma an\u00e1lise comparativa entre a matriz curricular [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4573,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94],"tags":[8],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[242],"class_list":["post-4571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-materia-de-capa","tag-materia-de-capa","academias-nacional","edicoes-revista-edicao-54"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4571"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4571\/revisions"}],"predecessor-version":[{"id":4576,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4571\/revisions\/4576"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4573"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4571"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4571"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4571"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4571"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}