COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM

• Autor(a) principal: Pinho, Ruth Carvalho de Santana
• Data de Publicação: 2016
• Outros Autores: Rodrigues, Maria Denise Nunes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/8073

The World Curriculum proposed by the UN /UNCTAD/ISAR aims to meet the requirements for the training of professional accountant and is due to the process of globalisation. Among the blocks of knowledge regarding training in the area of accounting, it stands out that facing costs, there be a tool par excellence for decision-making in a globalised world and highly competitive. Among the blocks of knowledge regarding training in the area of accounting, it stands out that facing costs, there be a tool par excellence for decision-making in a globalised world and highly competitive. It is still as a leather of knowledge less influenced by legal issues, economic and cultural, thereby providing a training closer to the global level. In this sense, this study seeks to identify the level of similarity in the menu of disciplines of Undergraduate Accounting Program of the federal universities in relation to the content taught in the area of costs by comparing them with the World Curriculum. Applied research is qualitative quantitative, descriptive and documentary. Initially, we sought to identify the site of the 39 federal Universities that offer the Undergraduate Accounting Program, those 29,300 the menu of disciplines facing area of costs, thus obtaining a total of 29 Universities. The results of the survey, expressed in percentage, evidenced content with greater adherence and others with lower adherence, as well as some that were not covered by a University even. It was concluded that, on the basis of the index of similarity by University, in a general way that the conformity of the disciplines of cost of federal Universities with World Curriculum is moderate and in the set if approximates the results of previous studies. A accession uniform and widespread by universities would be impractical for reasons intrinsic to the institutions, especially its autonomy, regional differences and their Political-Pedagogical Projects.Keywords: Curriculum World, Curriculum. Costs. Accounting.Federal Universities