Abstract:
The role of the accountant in a changing world requires skills that are compatible with
the challenges. International standards seek to guide the training path of future professionals so that they demonstrate both technical skills (hard skills) and behavioral
skills (soft skills). In March 2024, the National Curricular Guidelines (DCN) for the
Accounting Science course were approved, and Higher Education Institutions must
adapt to the changes by 2026. In this context, the question arises: What are the main
curricular components related to soft skills required of Accounting Science students at
universities in Minas Gerais? This selection was made considering that we are from
Minas Gerais and have access to the pedagogical projects of federal universities.
Qualitative, descriptive research was carried out using bibliographic and documentary
methods. The work of Bassani (2021) was used as a reference, which, through a
systematic review of the literature, presents sixteen important soft skills for accounting
practice. The DCN for Accounting Sciences, in its Annex I, presents the skills required
of future graduates, which are predominantly hard skills, which is similar to the
curricular matrices in the universities studied. The universities present soft skills
concentrated in optional or elective subjects, in which the main curricular component
aligned with soft skills is professional ethics, in which its predominance is understood
to be aligned with the Brazilian Accounting Standard (NBC) General Practice (GP) 01.
