Avaliação de adequação nos conteúdos programáticos da disciplina de contabilidade nos cursos de administração das universidades do Estado de Santa Catarina / Evaluation of appropriateness in the programming contents of the discipline of accounting in the courses of administration of the universities of the State of Santa Catarina

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The study analyzes the importance of the discipline of accounting in the advanced course of administration, considering that the information generated by the accounting system are indispensable in the process of managing organizations. Students graduating in administration need to learn to understand the science of accounting, and to see how to use the information which it provides, in order to make the decisions which their profession will require with greater security. The study searches answers to the problem of the suitability of the programming contents set forth in the programs of teaching-learning of the discipline of accounting in the course of administration, in the twelve universities of the State of Santa Catarina, by means of: (a) the analysis of the adherence of all the programming contents to the bibliographies indicated by the lecturers themselves; and (b) the comparison of the program of each university with a selection of the most important subjects in the opinion of the group of lecturers listed in the sample. The study was developed by a quantitative approach, employing in order to obtain its objectives descriptive research, and as regards procedures using the format of bibliographic research, data collection or survey. The bibliographic research allowed the preparation of a selection of the topics most present in bibliographies for the application of accounting to non-accountants. From this selection, questionnaires were prepared for checking the importance assigned by the lecturers to each subject selected. The results show that: (a) there is a high level of adherence of the programming contents as regards the bibliography indicated; and (b), these contents can be deemed appropriate, when compared with the subjects chosen as the most important and pertinent by the teaching staff in the collection of data

ASSUNTO(S)

contabilidade para não-contadores curso de administração teaching of accounting administration ciencias contabeis contabilidade - estudo e ensino accounting for non-accountants ensino da contabilidade

ACESSO AO ARTIGO

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