Análise da oferta de disciplinas e conteúdos de história da contabilidade nas instituições de ensino superior brasileiras
Journal Title: Revista Competência - Year 2019, Vol 12, Issue 1
Abstract
This study aims to analyze how the theme History of Accounting is taught in Brazilian Higher Education Institutions. The research of qualitative approach analyzed the programs and menus available on the website or made available by e-mail, in the period from October to December 2017, of 27 educational institutions recommended by CAPES, as well as their respective undergraduate courses. The offer of specific courses on history of accounting is quite scarce, being the course presented in only 4 undergraduate programs and in 2 graduate programs, where only the undergraduate programs of PUCRS and UFU present the course as mandatory. Regarding the provision of content in courses with other denominations, it was verified the massive supply of courses about Accounting Theory. Although some misalignments were observed in the supply of content between graduate and undergraduate studies, the general assessment indicates a satisfactory degree of alignment between the two levels according to the evaluation metrics of CAPES. Ten study themes in History of Accounting were listed and the research identified the approach of subjects related to 9 of these themes.
Authors and Affiliations
Jeferson Uilian Silva da Conceição Paulo Schmidt
Keywords
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- EP ID EP677318
- DOI https://doi.org/10.24936/2177-4986.v12n2.2019.683
- Views 248
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