Contribution of the reading habit of Accounting Science students in the development of professional skills

• Main Authors: Deborah Maria de Sousa Nascimento, Editinete Andre da Rocha Garcia, Antonio Rodrigues Albuquerque Filho
• Format: Article
• Language: English
• Published: Conselho Regional de Contabilidade de Santa Catarina 2019-06-01
• Series: Revista Catarinense da Ciência Contábil
• Subjects: Funções da leitura; Compreensão da leitura; Competências do contador.
• Online Access: http://revista.crcsc.org.br/index.php/CRCSC/article/view/2825

This paper aims to identify the reading habit contribution of accounting students for their professional improvement as an accountant using Cloze test (Taylor, 1953) and reading functions scale (Greaney & Neuman, 1990). The research is an exploratory investigation, applied at a university to verify if undergraduate students habit improves their professional skills. The sample is composed by 180 students from the Accounting Sciences course, and it was obtained by accessibility. For data collection, it was applied a questionnaire containing the reading function scale with the following functions: general learning; utility; morality; and stimulation, as well as a text prepared with Cloze technique. The answers were consolidated and analyzed applying the established by the Dicionário de Competência do Contador. Based on the results of the Cloze test it was verified that the undergraduate students present difficulties in textual comprehension. Concerning the reading function tests, the results showed a better use of the Utility and General Learning functions. It reveals that there is a property environment for developing the Accountant skills related to the General Learning and Utility, through reading; however, Morality and Stimulation should be encouraged to overcome comprehension difficulties.