Higher education in Brazil has undergone a process of expansion in recent years, reflecting a higher demand for university professors. What is perceived is that, when they take up teaching in higher education, these teachers are not always prepared to deal with the challenges and responsibilities intrinsic to the teaching career. The legislation foresees that the preparation for teaching in higher education should occur, as a priority, in stricto sensu postgraduate courses. However, researches that investigate teacher education reveal that these programs have prioritized the training of researchers to the detriment of pedagogical training, necessary for the teaching of higher education. Among the few didacticpedagogical components that are offered in stricto sensu post-graduation, focused on teacher education, the teaching internship stands out. The present study aimed to identify and analyze, in the perception of the students of the stricto sensu post-graduation programs of the accounting area in Brazil, what competencies are developed in the teaching internship for the qualification of the teacher. Therefore, a qualitative-quantitative research was developed. The qualitative stage was accomplished by means of the realization of two focal groups, with the participation of postgraduates who attended the teaching internship between the period of 2013 to 2017. In the quantitative stage, the data survey was used and the sample was composed of 296 respondents, linked to the stricto sensu postgraduate programs in the accounting area (PPGCCs) of Brazil. The documentary analysis revealed that there is a low supply of compulsory subjects for teacher training, which indicates the focus of PPGCCs in the training of researchers. The results of the focus group showed that the completion of the teaching internship contributes to the didactic-pedagogical training of students with and without teaching experience, as well as the development of teaching skills. In the factorial exploratory analysis, the identified factors explained 71.41% of the total data variation, which suggests a high degree of agreement among postgraduates in relation to the development of teaching competencies in the teaching internship. Three factors were identified, the first one being named "Competencies on Reflection, Research, Planning and Communication in teaching"; the 2nd called "Competencies of Planning, Content Preparation and Application of New Technologies"; and the 3rd called "Competencies in the Process of Evaluation, Organization and Elaboration of Teaching Methodologies". The means difference test revealed that the means of the group of postgraduate students with no experience with teaching for factors 1, 2 and 3 were higher than the means of the group with experience in teaching, which shows that the first group has a higher grade of agreement in relation to the development of teaching competencies in the teaching internship. Regarding the compulsory teaching internship in the PPGCCs, the averages of the ranking of students who consider tha...