A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS

Detalhes bibliográficos
Autor(a) principal: Campos, Larissa Couto
Data de Publicação: 2012
Outros Autores: Lemes, Sirlei
Tipo de documento: Artigo
Idioma: por
Título da fonte: Administração (São Paulo. Online)
Texto Completo: https://raep.emnuvens.com.br/raep/article/view/101
Resumo: Currently, due to globalization, it is expected that an accountant be able to act beyond their national borders. For this to occur, this professional education should comply with the whims of the market. The United Nations (un), through its unctad (United Nations Conference on Trade and Development) and ISAR (International Standards of Accounting and Reporting), issued a model curriculum that can be used as a guide by all education institutions for accounting in developing their curricula. The objective of this research is to conduct a comparative study of the Model Accounting Curriculum (mc) developed by un/uncatd/isar against those adopted by universities in Minas Gerais, in order to quantitatively identify the level of similarity between the MC and the curricula analyzed. Four universities were selected: ufmg, ufsj, ufu and ufvjm, and their menus and curricula were compared with the contents proposed by the MC. It was found that, on average, 57.68% of the contents from the universities examined are similar to the curriculum proposed by the un/unctad/isar.A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THECURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
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spelling A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAISANÁLISE COMPARATIVA ENTRE O CURRÍCULO MUNDIAL PROPOSTO PELA ONU/UNCTAD/ISAR E AS UNIVERSIDADES FEDERAIS DO ESTADO DE MINAS GERAISmodel Aaccounting curriculumharmonizationmenuscurrículo mundialharmonizaçãoementasCurrently, due to globalization, it is expected that an accountant be able to act beyond their national borders. For this to occur, this professional education should comply with the whims of the market. The United Nations (un), through its unctad (United Nations Conference on Trade and Development) and ISAR (International Standards of Accounting and Reporting), issued a model curriculum that can be used as a guide by all education institutions for accounting in developing their curricula. The objective of this research is to conduct a comparative study of the Model Accounting Curriculum (mc) developed by un/uncatd/isar against those adopted by universities in Minas Gerais, in order to quantitatively identify the level of similarity between the MC and the curricula analyzed. Four universities were selected: ufmg, ufsj, ufu and ufvjm, and their menus and curricula were compared with the contents proposed by the MC. It was found that, on average, 57.68% of the contents from the universities examined are similar to the curriculum proposed by the un/unctad/isar.A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THECURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAISDevido à globalização, espera-se que um contador seja capaz de atuar além de suas fronteiras nacionais. Para que isso ocorra, a educação deste profissional deve estar de acordo com os anseios do mercado. A onu (Organização das Nações Unidas), por meio dos setores unctad (United Nations Conference on Trade and Development) e isar (International Standards of Accounting and Reporting), formulou um modelo de currículo, que pode ser utilizado como um guia para todas as instituições de ensino de contabilidade, no desenvolvimento de suas grades curriculares. O objetivo desta pesquisa é realizar um estudo comparativo do Currículo Mundial (cm) desenvolvido pela onu/uncatd/isar com o adotado por universidades mineiras, com o intuito de identificar, quantitativamente, o nível de semelhança entre o cm e os currículos analisados. Quatro universidades mineiras foram selecionadas, ufmg, ufsj, ufu e ufvjm, as quais tiveram suas ementas e programas curriculares comparados com os conteúdos propostos pelo cm. Verificou-se, que, em média, 57,68% dos conteúdos das universidades analisadas são similares ao currículo proposto pela onu/unctad/isar.Associação Nacional dos Cursos de Graduação em Administração (ANGRAD)2012-03-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://raep.emnuvens.com.br/raep/article/view/10110.13058/raep.2012.v13n1.101Administração: Ensino e Pesquisa; Vol. 13 No. 1 (2012): Janeiro-Março; 155-194Administração: Ensino e Pesquisa; v. 13 n. 1 (2012): Janeiro-Março; 155-1942358-09172177-6083reponame:Administração (São Paulo. Online)instname:Associação Nacional dos Cursos de Graduação em Administração (ANGRAD)instacron:ANGRADporhttps://raep.emnuvens.com.br/raep/article/view/101/63Campos, Larissa CoutoLemes, Sirleiinfo:eu-repo/semantics/openAccess2020-10-29T14:44:33Zoai:ojs.raep.emnuvens.com.br:article/101Revistahttp://angrad.org.br/revistaPRIhttps://raep.emnuvens.com.br/raep/oaiangrad@angrad.org.br||raep@angrad.org.br2358-09172177-6083opendoar:2020-10-29T14:44:33Administração (São Paulo. Online) - Associação Nacional dos Cursos de Graduação em Administração (ANGRAD)false
dc.title.none.fl_str_mv A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
ANÁLISE COMPARATIVA ENTRE O CURRÍCULO MUNDIAL PROPOSTO PELA ONU/UNCTAD/ISAR E AS UNIVERSIDADES FEDERAIS DO ESTADO DE MINAS GERAIS
title A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
spellingShingle A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
Campos, Larissa Couto
model Aaccounting curriculum
harmonization
menus
currículo mundial
harmonização
ementas
title_short A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
title_full A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
title_fullStr A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
title_full_unstemmed A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
title_sort A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
author Campos, Larissa Couto
author_facet Campos, Larissa Couto
Lemes, Sirlei
author_role author
author2 Lemes, Sirlei
author2_role author
dc.contributor.author.fl_str_mv Campos, Larissa Couto
Lemes, Sirlei
dc.subject.por.fl_str_mv model Aaccounting curriculum
harmonization
menus
currículo mundial
harmonização
ementas
topic model Aaccounting curriculum
harmonization
menus
currículo mundial
harmonização
ementas
description Currently, due to globalization, it is expected that an accountant be able to act beyond their national borders. For this to occur, this professional education should comply with the whims of the market. The United Nations (un), through its unctad (United Nations Conference on Trade and Development) and ISAR (International Standards of Accounting and Reporting), issued a model curriculum that can be used as a guide by all education institutions for accounting in developing their curricula. The objective of this research is to conduct a comparative study of the Model Accounting Curriculum (mc) developed by un/uncatd/isar against those adopted by universities in Minas Gerais, in order to quantitatively identify the level of similarity between the MC and the curricula analyzed. Four universities were selected: ufmg, ufsj, ufu and ufvjm, and their menus and curricula were compared with the contents proposed by the MC. It was found that, on average, 57.68% of the contents from the universities examined are similar to the curriculum proposed by the un/unctad/isar.A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THECURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
publishDate 2012
dc.date.none.fl_str_mv 2012-03-31
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://raep.emnuvens.com.br/raep/article/view/101
10.13058/raep.2012.v13n1.101
url https://raep.emnuvens.com.br/raep/article/view/101
identifier_str_mv 10.13058/raep.2012.v13n1.101
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://raep.emnuvens.com.br/raep/article/view/101/63
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Associação Nacional dos Cursos de Graduação em Administração (ANGRAD)
publisher.none.fl_str_mv Associação Nacional dos Cursos de Graduação em Administração (ANGRAD)
dc.source.none.fl_str_mv Administração: Ensino e Pesquisa; Vol. 13 No. 1 (2012): Janeiro-Março; 155-194
Administração: Ensino e Pesquisa; v. 13 n. 1 (2012): Janeiro-Março; 155-194
2358-0917
2177-6083
reponame:Administração (São Paulo. Online)
instname:Associação Nacional dos Cursos de Graduação em Administração (ANGRAD)
instacron:ANGRAD
instname_str Associação Nacional dos Cursos de Graduação em Administração (ANGRAD)
instacron_str ANGRAD
institution ANGRAD
reponame_str Administração (São Paulo. Online)
collection Administração (São Paulo. Online)
repository.name.fl_str_mv Administração (São Paulo. Online) - Associação Nacional dos Cursos de Graduação em Administração (ANGRAD)
repository.mail.fl_str_mv angrad@angrad.org.br||raep@angrad.org.br
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