UNIVERSITY EDUCATION IN ACCOUNTING AND THE COMPETENCIES REQUIRED IN FEDERAL PUBLIC SERVICE EXAMINATIONS

AN ANALYSIS AT UFG

Abstract

The objective of this study was to compare the competencies developed in the Accounting Sciences program at the Federal University of Goiás (UFG) with the requirements outlined in public service examination notices. The research employed an exploratory-descriptive methodology, using documentary analysis of the Course Pedagogical Project (PPC) and comparing it with the syllabi of four major public competitions: the Federal Revenue Service of Brazil, the Central Bank of Brazil, the Federal Police, and the National Unified Examination. The results showed that UFG’s Accounting program partially aligns with the technical competencies required in public examinations, as some essential content in accounting, law, and economics is lacking. However, significant gaps were identified in specific areas such as customs legislation, COSIF accounting, government procurement, data literacy, applied computing, and logical reasoning—topics increasingly present in public examination syllabi. Furthermore, practical and behavioral competencies, including technological skills, public governance, ethics, and citizenship, are addressed only superficially in the curriculum. It is concluded that the Accounting Sciences program at UFG partially meets the requirements of public examination notices and needs to incorporate updated, interdisciplinary, and applied content to better prepare future professionals for competitive roles in the public sector.