Perícia contábil: conteúdo programático e propostas metodológicas




The forensic certified accounting report is a way of evidence addressed to the examination or evaluation of certain facts of cause, that can only be noticed by people who have technical and scientific knowledge. In Brazil, few Teaching researches are done, that is, about methodologies to transmit the knowledge to the students. The goal of this assignment is to answer the following question: How to promote the teaching-learning process of the discipline of Forensic Accounting in the Accounting Science Course, aiming the agilith of the exercise of the forensic functions by the ones who have just graduated of this, researches were done through interviews with District Judges (n = 10), from the State of São Paulo and Minas Gerais, to get opinions about important themes that must compose the programmatic content of the discipline, also receiving their suggestions about some themes. Later, the themes were sent to 184 (one hundred and eighty-four) IES Institutions of Higler Learning in the State of São Paulo that have the Accounting Science Course, so that the professors of the Forensic Accounting discipline could help, agreeing or not, with the importance of the themes and that they suggest teaching methodologies. The professors also contributed with some themes and methodologies. Therefore, it is a descriptive research with a field survey. From all the professors who have contributed with the questionnaire that was sent to them, 100% (n = 30) said they would like to receive suggestions of themes and methodologies to teach the discipline of Forensic Accounting. After the themes and methodologies were analysed, a contribution remains, through a programmatic and methodologies content to the discipline of Forensic Accounting, hoping to join values in the Accounting Science Bachelors graduation


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