World curriculum and accountancy teaching: a comparative study of accounting science

Detalhes bibliográficos
Autor(a) principal: Kouloukoui, Daniel
Data de Publicação: 2017
Outros Autores: Ribeiro da Silva, Antonio Carlos, Bezerra Gabriel, José Ronaldo, Gonzaga Andrade, Jacilene Oliveira
Tipo de documento: Artigo
Idioma: por
Título da fonte: Contextus (Fortaleza. Online)
Texto Completo: http://periodicos.ufc.br/contextus/article/view/32285
Resumo: The purpose of this work was to analyze the curriculum matrices of Accounting Science undergraduate programs of higher education institutions in France and Brazil as well as to compare them to the World Curriculum (WC), proposed by ISAR, a work group of United Nations Conference on Trade and Development (UNCTAD). To achieve this, an exploratory research was performed based upon a document analysis of institutional information from 10 French and 10 Brazilian universities. After gathering and sorting the data, a descriptive study was carried out to check for similarities between the undergraduate program curricula and the WC. Among other findings, it was disclosed 72% of the French universities and 61% of the Brazilian ones had curriculum matrices correlated to the WC. It was concluded that, from an all-encompassing viewpoint, the university curriculum matrices of both countries are close to the WC.
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spelling World curriculum and accountancy teaching: a comparative study of accounting scienceCurrículo mundial y enseñanza de contabilidad: estudio comparativo de la matriz curricular de ciencias contables en instituciones de enseñanza superior brasileñas y francesasCurrículo mundial e ensino de contabilidade: estudo comparativo da matriz curricular de ciências contábeis em instituições de ensino superior brasileiras e francesasHigher Education in AccountingWorld CurriculumCurricular MatricesBrazilian and French Higher Education Institutions.Educación superior en ContabilidadCurrículo MundialMatrices curricularesInstituciones de enseñanza superior brasileñas y francesas.Educação superior em ContabilidadeCurrículo MundialMatrizes curricularesInstituições de ensino superior brasileiras e francesasThe purpose of this work was to analyze the curriculum matrices of Accounting Science undergraduate programs of higher education institutions in France and Brazil as well as to compare them to the World Curriculum (WC), proposed by ISAR, a work group of United Nations Conference on Trade and Development (UNCTAD). To achieve this, an exploratory research was performed based upon a document analysis of institutional information from 10 French and 10 Brazilian universities. After gathering and sorting the data, a descriptive study was carried out to check for similarities between the undergraduate program curricula and the WC. Among other findings, it was disclosed 72% of the French universities and 61% of the Brazilian ones had curriculum matrices correlated to the WC. It was concluded that, from an all-encompassing viewpoint, the university curriculum matrices of both countries are close to the WC.Este trabajo tuvo como objetivo analizar y comparar las matrices curriculares de los cursos de Ciencias Contables de las instituciones de enseñanza superior (IES) de Francia y Brasil en relación al Currículo Mundial (CM), propuesto por el ISAR, grupo de trabajo de la Conferencia de las Naciones Unidas sobre Comercio y Desarrollo (UNCTAD). Para alcanzarlo, fue realizada una investigación exploratoria con base en el análisis documental de informaciones de los cursos de graduación en Ciencias Contables de 10 universidades francesas y 10 brasileñas. Después de la organización y clasificación de los datos, se aplicó un estudio descriptivo para verificar la similitud entre los currículos de los cursos y el CM. Los resultados revelan, entre otros hallazgos, que el 72% de las universidades francesa y el 61% de las brasileñas poseen matrices curriculares correlacionadas al Currículo Mundial. De modo general, se puede concluir que las matrices curriculares de las universidades de los dos países están próximas del Currículo Mundial.Este trabalho teve como objetivo analisar e comparar as matrizes curriculares dos cursos de Ciências Contábeis das instituições de ensino superior (IES) da França e do Brasil em relação ao Currículo Mundial (CM), proposto pelo ISAR, grupo de trabalho da Conferência das Nações Unidas sobre Comércio e Desenvolvimento (UNCTAD). Para alcançá-lo, realizou-se uma pesquisa exploratória baseada na análise documental de informações dos cursos de graduação em Ciências Contábeis de 10 universidades francesas e 10 brasileiras. Após a organização e classificação dos dados, realizou-se um estudo descritivo para verificar as similaridades entre os currículos dos cursos e o CM. Dentre outros achados, os resultados revelaram que 72% das IES francesas e 61% das brasileiras possuem matrizes curriculares correlatas ao CM. Concluiu-se que, de forma geral, as matrizes curriculares das universidades dos dois países estão próximas do CM.FEAAC/UFC2017-10-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPESQUISA DESCRITIVAapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documentapplication/ziphttp://periodicos.ufc.br/contextus/article/view/3228510.19094/contextus.v15i1.876Contextus - Contemporary Journal of Economics and Management; Vol 15 No 1: jan/abr 2017; 62-83Contextus – Revista Contemporánea de Economía y Gestión; Vol. 15 Núm. 1: jan/abr 2017; 62-83Contextus – Revista Contemporânea de Economia e Gestão; v. 15 n. 1: jan/abr 2017; 62-832178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/32285/pdfhttp://periodicos.ufc.br/contextus/article/view/32285/98255http://periodicos.ufc.br/contextus/article/view/32285/165754http://periodicos.ufc.br/contextus/article/view/32285/165755http://periodicos.ufc.br/contextus/article/view/32285/165756http://periodicos.ufc.br/contextus/article/view/32285/165757Copyright (c) 2017 Revista: apenas para a 1a. publicaçãohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessKouloukoui, DanielRibeiro da Silva, Antonio CarlosBezerra Gabriel, José RonaldoGonzaga Andrade, Jacilene Oliveira2021-11-22T12:08:16Zoai:periodicos.ufc:article/32285Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2021-11-22T12:08:16Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv World curriculum and accountancy teaching: a comparative study of accounting science
Currículo mundial y enseñanza de contabilidad: estudio comparativo de la matriz curricular de ciencias contables en instituciones de enseñanza superior brasileñas y francesas
Currículo mundial e ensino de contabilidade: estudo comparativo da matriz curricular de ciências contábeis em instituições de ensino superior brasileiras e francesas
title World curriculum and accountancy teaching: a comparative study of accounting science
spellingShingle World curriculum and accountancy teaching: a comparative study of accounting science
Kouloukoui, Daniel
Higher Education in Accounting
World Curriculum
Curricular Matrices
Brazilian and French Higher Education Institutions.
Educación superior en Contabilidad
Currículo Mundial
Matrices curriculares
Instituciones de enseñanza superior brasileñas y francesas.
Educação superior em Contabilidade
Currículo Mundial
Matrizes curriculares
Instituições de ensino superior brasileiras e francesas
title_short World curriculum and accountancy teaching: a comparative study of accounting science
title_full World curriculum and accountancy teaching: a comparative study of accounting science
title_fullStr World curriculum and accountancy teaching: a comparative study of accounting science
title_full_unstemmed World curriculum and accountancy teaching: a comparative study of accounting science
title_sort World curriculum and accountancy teaching: a comparative study of accounting science
author Kouloukoui, Daniel
author_facet Kouloukoui, Daniel
Ribeiro da Silva, Antonio Carlos
Bezerra Gabriel, José Ronaldo
Gonzaga Andrade, Jacilene Oliveira
author_role author
author2 Ribeiro da Silva, Antonio Carlos
Bezerra Gabriel, José Ronaldo
Gonzaga Andrade, Jacilene Oliveira
author2_role author
author
author
dc.contributor.author.fl_str_mv Kouloukoui, Daniel
Ribeiro da Silva, Antonio Carlos
Bezerra Gabriel, José Ronaldo
Gonzaga Andrade, Jacilene Oliveira
dc.subject.por.fl_str_mv Higher Education in Accounting
World Curriculum
Curricular Matrices
Brazilian and French Higher Education Institutions.
Educación superior en Contabilidad
Currículo Mundial
Matrices curriculares
Instituciones de enseñanza superior brasileñas y francesas.
Educação superior em Contabilidade
Currículo Mundial
Matrizes curriculares
Instituições de ensino superior brasileiras e francesas
topic Higher Education in Accounting
World Curriculum
Curricular Matrices
Brazilian and French Higher Education Institutions.
Educación superior en Contabilidad
Currículo Mundial
Matrices curriculares
Instituciones de enseñanza superior brasileñas y francesas.
Educação superior em Contabilidade
Currículo Mundial
Matrizes curriculares
Instituições de ensino superior brasileiras e francesas
description The purpose of this work was to analyze the curriculum matrices of Accounting Science undergraduate programs of higher education institutions in France and Brazil as well as to compare them to the World Curriculum (WC), proposed by ISAR, a work group of United Nations Conference on Trade and Development (UNCTAD). To achieve this, an exploratory research was performed based upon a document analysis of institutional information from 10 French and 10 Brazilian universities. After gathering and sorting the data, a descriptive study was carried out to check for similarities between the undergraduate program curricula and the WC. Among other findings, it was disclosed 72% of the French universities and 61% of the Brazilian ones had curriculum matrices correlated to the WC. It was concluded that, from an all-encompassing viewpoint, the university curriculum matrices of both countries are close to the WC.
publishDate 2017
dc.date.none.fl_str_mv 2017-10-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
PESQUISA DESCRITIVA
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://periodicos.ufc.br/contextus/article/view/32285
10.19094/contextus.v15i1.876
url http://periodicos.ufc.br/contextus/article/view/32285
identifier_str_mv 10.19094/contextus.v15i1.876
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://periodicos.ufc.br/contextus/article/view/32285/pdf
http://periodicos.ufc.br/contextus/article/view/32285/98255
http://periodicos.ufc.br/contextus/article/view/32285/165754
http://periodicos.ufc.br/contextus/article/view/32285/165755
http://periodicos.ufc.br/contextus/article/view/32285/165756
http://periodicos.ufc.br/contextus/article/view/32285/165757
dc.rights.driver.fl_str_mv Copyright (c) 2017 Revista: apenas para a 1a. publicação
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2017 Revista: apenas para a 1a. publicação
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/vnd.openxmlformats-officedocument.wordprocessingml.document
application/zip
dc.publisher.none.fl_str_mv FEAAC/UFC
publisher.none.fl_str_mv FEAAC/UFC
dc.source.none.fl_str_mv Contextus - Contemporary Journal of Economics and Management; Vol 15 No 1: jan/abr 2017; 62-83
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 15 Núm. 1: jan/abr 2017; 62-83
Contextus – Revista Contemporânea de Economia e Gestão; v. 15 n. 1: jan/abr 2017; 62-83
2178-9258
1678-2089
reponame:Contextus (Fortaleza. Online)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Contextus (Fortaleza. Online)
collection Contextus (Fortaleza. Online)
repository.name.fl_str_mv Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv revistacontextus@ufc.br
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