Gestão de profissionais sob pressãoa falta de atratividade como barreira para a continuidade na carreira contábil e a competitividade das empresas contábeis

Resumo

Organizations recognize that human capital constitutes their main strategic asset, especially in light of the high level of competitiveness that characterizes the contemporary global market. The accounting career plays a central role in the functioning of organizations, as well as in legal and tax compliance and in the flow of information related to economic activities. However, in recent years, there has been a growing perception of a decline in the attractiveness of the accounting profession, evidenced by difficulties in attracting and retaining new professionals, students’ lack of interest, and the workload reported by those working in the field. Task automation through the use of artificial intelligence (AI) enables accountants to focus on strategic activities, freeing up time to efficiently manage day-to-day operations and improve client service through faster access to information. In addition to being essential for maintaining competitiveness in the sector, continuous professional development is also crucial to ensuring employability, as ongoing training has become a key differentiating factor in the labor market. The general objective of this study was to investigate how the current lack of attractiveness in the accounting career has been constitutedThe methodology adopted was based on an exploratory study with a qualitative approach. A total of 25 professionals from accounting firms/companies located in Piracicaba, São Paulo, and surrounding regions participated in the survey. After data analysis and the treatment of interview content, four central thematic axes emerged, showing strong convergence with the general objective of the study and highlighting differences in individual perceptions. Thus, it is concluded that increasing the attractiveness of the accounting career depends on the integration of professional recognition, improved working conditions, investment in continuous training, and the strengthening of collective practices, providing relevant insights for human resource management strategies, professional education, and institutional policies focused on the future of the accounting profession.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38647

Temas

EconomiaDesenvolvimento Econômico

Palavras-chave

AtratividadeContabilidadePrecarização dos serviçosCarreira contábilFormação continuadaAttractivenessAccountingPrecarization of servicesAccounting careerContinuing professional developmentAdministração de empresasContadoresMercado de trabalhoFormação profissionalProfissões - DesenvolvimentoCapital humanoODS 8: Trabalho decente e crescimento econômico