Comparação dos conteúdos curriculares no curso de Ciências Contábeis da PUC-SP com os melhores cursos das universidades brasileiras

• Ano de defesa: 2013
• Autor(a) principal: Lima, João Conceição Teixeira
• Orientador(a): Marion, José Carlos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Ensino da Contabilidade; Conteúdos curriculares; Universidades brasileiras; Perfil do profissional contábil; Diretrizes do Curso de Ciências Contábeis.
• Palavras-chave em Inglês: Accounting education; Curriculum contents; Brazilian universities; Accounting professional profile; Guidelines of Accounting Course
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1557

The development society is directly linked to the evolution of knowledge; disassociate them is almost impossible, because the search for improvement is the natural impulse of human thought. This study initially reported synthetically the evolution of Accounting and the Accounting education in Brazil, makes references to studies on the teaching of accounting and, accordingly, its correlation with the profile of the accounting professional in the exercise of its functions, whereas the social, economic, political and administrative evolves in an increasingly globalized. Essentially, the study makes a comparison of documental research, in which the definition of sources to collect material is drawn from the website of the Ministry of Education, the principal regulator of higher education in Brazil. Using this criteria, are selected the site of the Pontifícia Universidade Católica de São Paulo (PUC-SP) and 22 Brazilian universities, reputable with Note 5 in ENADE, which is the National Survey of Student Performance, in 2009, located in four regions of Brazil, represented by Midwest, Southeast, South and Northeast. The criteria for documentary verification is based on curricular available on the websites of higher education institutions defined in the selection of sources. The study is based on the National Curriculum Guidelines, established by the National Council of Education and Council for Higher Education and searching through the rules established for development of curricular for graduatation courses in Accounting, identify differences, between universities that offer the best courses in Brazil in relation to the PUC-SP. For data analysis, the study seeks first classify curricula in three groups of subjects according to rules established in Resolution CNE / CES 10/04, as well as the workload corresponding to each training camp. However, seeks to analyze, at first, the results regarding Curriculum Matrix of PUC-SP and, secondly, the results of the Curriculum Matrix of the 22 universities that do part of the universe of research. The next step refers to the comparison of the percentage results obtained in each training camp, where considerations are made about curriculum content presented between the PUC-SP and the best courses in Accounting of Brazilian Universities. It can be concluded that the curriculum content of the course in Accounting ascertained in the survey are in line with the National Curriculum Guidelines, it is observed that the differential of PUC-SP with the research universe occurs in the field of theoretical and practical training, because there is no standardization on a distribution of workload for field training and is justified also by the need that IES have to fit the professional profile that will graduate