Scientific Initiation can be considered as an important means of improving knowledge, since
it provides the development of science, encompasses new lines of research and study, and also
fosters interest in teaching in the academic universe, providing continuity of knowledge . This
research aims to analyze how scientific initiation has taken place in the Accounting Sciences
course at the Federal University of Tocantins. For this, bibliographic, descriptive research
with a qualitative approach was adopted. For data collection, semi-structured interviews were
conducted, divided into two sections, the first with a sample of students from the 2nd to the
8th period composed of twelve students; and the second with professors from the Accounting
Science Course at UFT. Documentary research in teachers' lattes curricula was also adopted.
The results revealed that Scientific Initiation in the Accounting Science Course at UFT is still
incipient, even if it is undergoing a process of timid growth, it is still necessary to plan and
invest in policies to foster such practice in undergraduate courses. Both teachers and students
pointed out difficulties in making Scientific Initiation something cultural in the Accounting
course.
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