STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1147 |
Resumo: | The changes that occurred in the business environment during the last few decades have affected the work of businesses and, consequently, the professional practice of accountancy. International organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC, concerned about the capacity of IHE to train accountants who can respond to the new demands of employers, have issued reports that reveal the competencies required from graduates of accountancy courses, when they enter the job market, aiming, thus, to align the structure of the curriculum with the market demands. In this context, the present article aims to present a comparative study of the curricular structures proposed by IFAC, ISAR/UNCTAD, AICPA and AECC and by Resolution CNE/CES nr. 10/2004, especially regarding the competences, skills and attitudes that need to be developed. The results indicate that the curricular guidelines that guide the design of accountancy course curricula in Brazil acknowledge the need to develop competences related to professional training, complemented by knowledge of organization, administration and IT, besides the development of skills such as: communication, leadership and interpersonal relations, thus becoming aligned with the proposals made by organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC. |
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STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSISESTRUTURA CURRICULAR DO CURSO DE CIÊNCIAS CONTÃBEIS NO BRASIL VERSUS ESTRUTURAS CURRICULARES PROPOSTAS POR ORGANISMOS INTERNACIONAIS: UMA ANÃLISE COMPARATIVAAccountancyAccounting educationCurricular structures.ContabilidadeEducação contábilEstrutura curricular.The changes that occurred in the business environment during the last few decades have affected the work of businesses and, consequently, the professional practice of accountancy. International organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC, concerned about the capacity of IHE to train accountants who can respond to the new demands of employers, have issued reports that reveal the competencies required from graduates of accountancy courses, when they enter the job market, aiming, thus, to align the structure of the curriculum with the market demands. In this context, the present article aims to present a comparative study of the curricular structures proposed by IFAC, ISAR/UNCTAD, AICPA and AECC and by Resolution CNE/CES nr. 10/2004, especially regarding the competences, skills and attitudes that need to be developed. The results indicate that the curricular guidelines that guide the design of accountancy course curricula in Brazil acknowledge the need to develop competences related to professional training, complemented by knowledge of organization, administration and IT, besides the development of skills such as: communication, leadership and interpersonal relations, thus becoming aligned with the proposals made by organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC.As alterações ocorridas nas últimas décadas no ambiente de negócios têm afetado a atuação das empresas e, por conseqüência, o exercício da profissão contábil. Organismos internacionais como o IFAC, ISAR/UNCTAD, AICPA e AECC, preocupados com a capacidade das IES em formar profissionais contábeis capazes de atender às novas demandas dos empregadores, têm emitido relatórios que revelam as competências que os egressos dos cursos de Ciências Contábeis devem ter ao ingressar no mercado de trabalho visando, portanto, alinhar a estrutura curricular e as exigências do mercado. Nesse contexto, o objetivo desse artigo é apresentar um estudo comparativo das estruturas curriculares propostas pelo IFAC, ISAR/UNCTAD, AICPA e AECC e pela Resolução CNE/CES no. 10/2004, especialmente no que tange às competências, habilidades e atitudes que devem ser desenvolvidas. Os resultados indicam que as diretrizes curriculares que orientam o desenho dos currícula de Ciências Contábeis no Brasil reconhecem a necessidade do desenvolvimento de competências relacionadas à formação profissional, complementada por conhecimentos organizacionais, administrativos e de TI, além do desenvolvimento de habilidades como: comunicação, liderança e interpessoais, alinhando-se, assim, com as propostas de organismos como IFAC, ISAR/UNCTAD, AICPA e AECCUniversidade Regional de Blumenau2010-02-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/114710.4270/ruc.20106Revista Universo Contábil; v. 6 n. 1 (2010); 28-451809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1147/1159Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessOtt, ErnaniPires, Charline Barbosa2011-02-03T11:19:50Zoai:ojs.bu.furb.br:article/1147Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2011-02-03T11:19:50Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS ESTRUTURA CURRICULAR DO CURSO DE CIÊNCIAS CONTÃBEIS NO BRASIL VERSUS ESTRUTURAS CURRICULARES PROPOSTAS POR ORGANISMOS INTERNACIONAIS: UMA ANÃLISE COMPARATIVA |
title |
STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS |
spellingShingle |
STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS Ott, Ernani Accountancy Accounting education Curricular structures. Contabilidade Educação contábil Estrutura curricular. |
title_short |
STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS |
title_full |
STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS |
title_fullStr |
STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS |
title_full_unstemmed |
STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS |
title_sort |
STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS |
author |
Ott, Ernani |
author_facet |
Ott, Ernani Pires, Charline Barbosa |
author_role |
author |
author2 |
Pires, Charline Barbosa |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ott, Ernani Pires, Charline Barbosa |
dc.subject.por.fl_str_mv |
Accountancy Accounting education Curricular structures. Contabilidade Educação contábil Estrutura curricular. |
topic |
Accountancy Accounting education Curricular structures. Contabilidade Educação contábil Estrutura curricular. |
description |
The changes that occurred in the business environment during the last few decades have affected the work of businesses and, consequently, the professional practice of accountancy. International organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC, concerned about the capacity of IHE to train accountants who can respond to the new demands of employers, have issued reports that reveal the competencies required from graduates of accountancy courses, when they enter the job market, aiming, thus, to align the structure of the curriculum with the market demands. In this context, the present article aims to present a comparative study of the curricular structures proposed by IFAC, ISAR/UNCTAD, AICPA and AECC and by Resolution CNE/CES nr. 10/2004, especially regarding the competences, skills and attitudes that need to be developed. The results indicate that the curricular guidelines that guide the design of accountancy course curricula in Brazil acknowledge the need to develop competences related to professional training, complemented by knowledge of organization, administration and IT, besides the development of skills such as: communication, leadership and interpersonal relations, thus becoming aligned with the proposals made by organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-02-03 |
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1147 10.4270/ruc.20106 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1147 |
identifier_str_mv |
10.4270/ruc.20106 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1147/1159 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 6 n. 1 (2010); 28-45 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
_version_ |
1798945115353382912 |