The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73
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Data de Publicação: | 2015 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/2137 |
Resumo: | This paper highlights and brings to discussion results obtained in a research with 201 students of Accounting in higher education institutions (HEIs) in the region of Brasilia, Federal District, concerning training in forensic accounting and its position in the labor market. The research was conducted by means of a questionnaire for undergraduate students from the 7th to the 10th semiannual period, including undergraduating students in the second half of 2013. The question in the research consisted in obtaining evidence from the perspective of the students on how the HEI's Accounting program they were enrolled in could prepare them for the forensic accounting practice. Questions related to whether or not students felt motivated to pursue a career in the field and how informed they were on challenges and opportunities in the labor market. In order to bring possible answers to this question, the research aimed at verifying how HEIs provide its undergraduates with the contents of forensic accounting so as to prepare them to become forensic accountants. In order to obtain answers that conformed to the objective of this research, the analysis of variance methodology (ANOVA) with tests of means aided by descriptive statistical analysis were used. The final results showed with 90-95% confidence that: students who attended to classes in the program are interested in forensic accounting; and there is high degree of misinformation about the challenges and opportunities related to the labor market. These results suggest the need for HEIs to promote adjustments in their curricula in order to eliminate these weaknesses highlighted. |
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The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73O Ensino da Perícia Contábil em Brasília: percepções dos estudantes do curso de ciências contábeisPerícia Contábil. Mercado de Trabalho de Perícia. Ensino de Perícia no Distrito Federal.Forensic accountingForensic accounting and the labor marketTraining in forensic accounting in the Federal District.This paper highlights and brings to discussion results obtained in a research with 201 students of Accounting in higher education institutions (HEIs) in the region of Brasilia, Federal District, concerning training in forensic accounting and its position in the labor market. The research was conducted by means of a questionnaire for undergraduate students from the 7th to the 10th semiannual period, including undergraduating students in the second half of 2013. The question in the research consisted in obtaining evidence from the perspective of the students on how the HEI's Accounting program they were enrolled in could prepare them for the forensic accounting practice. Questions related to whether or not students felt motivated to pursue a career in the field and how informed they were on challenges and opportunities in the labor market. In order to bring possible answers to this question, the research aimed at verifying how HEIs provide its undergraduates with the contents of forensic accounting so as to prepare them to become forensic accountants. In order to obtain answers that conformed to the objective of this research, the analysis of variance methodology (ANOVA) with tests of means aided by descriptive statistical analysis were used. The final results showed with 90-95% confidence that: students who attended to classes in the program are interested in forensic accounting; and there is high degree of misinformation about the challenges and opportunities related to the labor market. These results suggest the need for HEIs to promote adjustments in their curricula in order to eliminate these weaknesses highlighted.O presente artigo evidencia e traz para discussão resultados obtidos em pesquisa com 201 alunos dos cursos de ciências contábeis ofertados por instituições de ensino superior (IES) da região de Brasília, no Distrito Federal, relativos ao ensino e mercado de trabalho da perícia contábil. A pesquisa foi realizada por meio de questionário aplicado aos alunos do 7º ao 10º período semestral, abrangendo alunos concludentes, no segundo semestre de 2013. A questão de pesquisa consiste em obter evidências, sob a perspectiva dos alunos, de como as instituições de ensino superior, que ofertam o curso de ciências contábeis, preparam seus alunos para o exercício da profissão, na atividade pericial, nos quesitos relativos à motivação de interesse pela perícia e de informação sobre desafios e oportunidades do mercado de trabalho. No sentido de viabilizar respostas para essa questão, a pesquisa teve por objetivo verificar como as IES ofertam o conteúdo de perícia contábil visando a preparar seus egressos para atender ao mercado de Perito-Contador. Para a obtenção das respostas que satisfizessem à investigação, utilizou-se como metodologia a análise da variância (ANOVA) por meio do teste de médias, auxiliada por análise das estatísticas descritivas. Os resultados finais obtidos mostram, com confiança de 90% e 95%, que os alunos que cursaram o conteúdo curricular se interessam pela perícia. Há um alto grau de desinformação sobre desafios e oportunidades do mercado de perito-contador. Esses resultados sugerem a necessidade de que as IES promovam adequação curricular para eliminar as deficiências evidenciadas. Conselho Regional de Contabilidade de Santa Catarina2015-12-10info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/213710.16930/2237-7662/rccc.v14n43p63-73Revista Catarinense da Ciência Contábil; Vol. 14 No. 43 (2015): Setembro-Dezembro; p. 63-73Revista Catarinense da Ciência Contábil; v. 14 n. 43 (2015): Setembro-Dezembro; p. 63-732237-76621808-3781reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/2137/1864Copyright (c) 2015 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFrança, José Antônio deBarbosa, Aline Borges2024-03-08T20:21:59Zoai:ojs.pkp.sfu.ca:article/2137Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2024-03-08T20:21:59Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73 O Ensino da Perícia Contábil em Brasília: percepções dos estudantes do curso de ciências contábeis |
title |
The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73 |
spellingShingle |
The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73 França, José Antônio de Perícia Contábil. Mercado de Trabalho de Perícia. Ensino de Perícia no Distrito Federal. Forensic accounting Forensic accounting and the labor market Training in forensic accounting in the Federal District. |
title_short |
The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73 |
title_full |
The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73 |
title_fullStr |
The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73 |
title_full_unstemmed |
The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73 |
title_sort |
The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73 |
author |
França, José Antônio de |
author_facet |
França, José Antônio de Barbosa, Aline Borges |
author_role |
author |
author2 |
Barbosa, Aline Borges |
author2_role |
author |
dc.contributor.author.fl_str_mv |
França, José Antônio de Barbosa, Aline Borges |
dc.subject.por.fl_str_mv |
Perícia Contábil. Mercado de Trabalho de Perícia. Ensino de Perícia no Distrito Federal. Forensic accounting Forensic accounting and the labor market Training in forensic accounting in the Federal District. |
topic |
Perícia Contábil. Mercado de Trabalho de Perícia. Ensino de Perícia no Distrito Federal. Forensic accounting Forensic accounting and the labor market Training in forensic accounting in the Federal District. |
description |
This paper highlights and brings to discussion results obtained in a research with 201 students of Accounting in higher education institutions (HEIs) in the region of Brasilia, Federal District, concerning training in forensic accounting and its position in the labor market. The research was conducted by means of a questionnaire for undergraduate students from the 7th to the 10th semiannual period, including undergraduating students in the second half of 2013. The question in the research consisted in obtaining evidence from the perspective of the students on how the HEI's Accounting program they were enrolled in could prepare them for the forensic accounting practice. Questions related to whether or not students felt motivated to pursue a career in the field and how informed they were on challenges and opportunities in the labor market. In order to bring possible answers to this question, the research aimed at verifying how HEIs provide its undergraduates with the contents of forensic accounting so as to prepare them to become forensic accountants. In order to obtain answers that conformed to the objective of this research, the analysis of variance methodology (ANOVA) with tests of means aided by descriptive statistical analysis were used. The final results showed with 90-95% confidence that: students who attended to classes in the program are interested in forensic accounting; and there is high degree of misinformation about the challenges and opportunities related to the labor market. These results suggest the need for HEIs to promote adjustments in their curricula in order to eliminate these weaknesses highlighted. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-12-10 |
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://revista.crcsc.org.br/index.php/CRCSC/article/view/2137 10.16930/2237-7662/rccc.v14n43p63-73 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2137 |
identifier_str_mv |
10.16930/2237-7662/rccc.v14n43p63-73 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2137/1864 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; Vol. 14 No. 43 (2015): Setembro-Dezembro; p. 63-73 Revista Catarinense da Ciência Contábil; v. 14 n. 43 (2015): Setembro-Dezembro; p. 63-73 2237-7662 1808-3781 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
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CRCSC |
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CRCSC |
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Revista Catarinense da Ciência Contábil (Online) |
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Revista Catarinense da Ciência Contábil (Online) |
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Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
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