SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT

Detalhes bibliográficos
Autor(a) principal: Lorenzet, Lucas
Data de Publicação: 2023
Outros Autores: Bianchi, Márcia, Moser, Jéssica Tomasi
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/137565
Resumo: The study aims to analyze the adherence of UFRGS Accounting Sciences teaching plans to the requirements of the Sufficiency Exam in Corporate Accounting content and the students' perception of mastery of these contents. The study is classified as qualitative-quantitative, descriptive, documentary and survey that uses documents and a questionnaire applied to 171 students and answered by 66 (39% of the total) in the 7th and 8th semesters of the course. The results show good adherence to the teaching plans, with 69.35% of the content of the Proficiency Exam being included in the course. It is verified that students have a perception of better mastery of the initial contents, reducing as the subjects progress (final contents of the teaching plans). In some contents, such as elimination of assets and liabilities arising from intra-group transactions and net investments abroad and conversion of financial statements, students have low proficiency. It is still clear that students who took courses in an exceptional format due to the pandemic have less proficiency than students who took courses in person. The study contributes to improving the quality of Accounting teaching and improving the adequacy of teaching plans to external demands, aiming to improve the development of students' competence.
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spelling SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENTAderência dos Planos de Ensino às exigências do Exame de Suficiência e a percepção dos Discentes de contabilidade sobre o domínio dos conteúdos de Contabilidade SocietáriaThe study aims to analyze the adherence of UFRGS Accounting Sciences teaching plans to the requirements of the Sufficiency Exam in Corporate Accounting content and the students' perception of mastery of these contents. The study is classified as qualitative-quantitative, descriptive, documentary and survey that uses documents and a questionnaire applied to 171 students and answered by 66 (39% of the total) in the 7th and 8th semesters of the course. The results show good adherence to the teaching plans, with 69.35% of the content of the Proficiency Exam being included in the course. It is verified that students have a perception of better mastery of the initial contents, reducing as the subjects progress (final contents of the teaching plans). In some contents, such as elimination of assets and liabilities arising from intra-group transactions and net investments abroad and conversion of financial statements, students have low proficiency. It is still clear that students who took courses in an exceptional format due to the pandemic have less proficiency than students who took courses in person. The study contributes to improving the quality of Accounting teaching and improving the adequacy of teaching plans to external demands, aiming to improve the development of students' competence.O estudo tem o objetivo de analisar a aderência dos planos de ensino de Ciências Contábeis da UFRGS às exigências do Exame de Suficiência nos conteúdos de Contabilidade Societária e a percepção dos discentes sobre a o domínio desses conteúdos. O estudo é classificado como qualitativo-quantitativo, descritivo, documental e de levantamento que utiliza documentos e questionário aplicado a 171 discentes e respondido por 66 (39% do total) de 7º e 8º semestres do curso. Os resultados evidenciam uma boa aderência dos planos de ensino, com 69,35% do conteúdo do Exame de Suficiência estando contemplado no curso. Verifica-se que os discentes têm percepção de melhor domínio dos conteúdos iniciais, reduzindo à medida que as disciplinas progridem (conteúdos finais dos planos de ensino). Em alguns conteúdos como eliminação de ativos e passivos decorrentes de transação intragrupo e investimentos líquidos no exterior e conversão de demonstrações financeiras, os discentes possuem baixo domínio. Ainda se verifica que os discentes que cursaram as disciplinas em formato excepcional devido à pandemia, possuem menor domínio que os alunos que cursaram de modo presencial. O estudo contribui para a melhoria na qualidade do ensino da Contabilidade e para melhorar a adequação dos planos de ensino a demandas externas, visando aperfeiçoar o desenvolvimento de competência dos discentes.UFRGS2023-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Premiadoapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/137565ConTexto - Contabilidade em Texto; v. 23 n. 55 (2023): Edição Especial - V Congresso de Contabilidade da UFRGS ; 20-362175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/137565/90949Copyright (c) 2023 ConTexto - Contabilidade em Textoinfo:eu-repo/semantics/openAccessLorenzet, LucasBianchi, MárciaMoser, Jéssica Tomasi2023-12-30T04:09:58Zoai:seer.ufrgs.br:article/137565Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2023-12-30T04:09:58ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT
Aderência dos Planos de Ensino às exigências do Exame de Suficiência e a percepção dos Discentes de contabilidade sobre o domínio dos conteúdos de Contabilidade Societária
title SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT
spellingShingle SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT
Lorenzet, Lucas
title_short SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT
title_full SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT
title_fullStr SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT
title_full_unstemmed SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT
title_sort SYLLABUS COHESION TO THE DEMANDS OF THE EXAME DE SUFICIÊNCIA AND THE PERCEPCION OF ACCOUNTING STUDENTS ON MASTERY OF ACCOUNTING CONTENT
author Lorenzet, Lucas
author_facet Lorenzet, Lucas
Bianchi, Márcia
Moser, Jéssica Tomasi
author_role author
author2 Bianchi, Márcia
Moser, Jéssica Tomasi
author2_role author
author
dc.contributor.author.fl_str_mv Lorenzet, Lucas
Bianchi, Márcia
Moser, Jéssica Tomasi
description The study aims to analyze the adherence of UFRGS Accounting Sciences teaching plans to the requirements of the Sufficiency Exam in Corporate Accounting content and the students' perception of mastery of these contents. The study is classified as qualitative-quantitative, descriptive, documentary and survey that uses documents and a questionnaire applied to 171 students and answered by 66 (39% of the total) in the 7th and 8th semesters of the course. The results show good adherence to the teaching plans, with 69.35% of the content of the Proficiency Exam being included in the course. It is verified that students have a perception of better mastery of the initial contents, reducing as the subjects progress (final contents of the teaching plans). In some contents, such as elimination of assets and liabilities arising from intra-group transactions and net investments abroad and conversion of financial statements, students have low proficiency. It is still clear that students who took courses in an exceptional format due to the pandemic have less proficiency than students who took courses in person. The study contributes to improving the quality of Accounting teaching and improving the adequacy of teaching plans to external demands, aiming to improve the development of students' competence.
publishDate 2023
dc.date.none.fl_str_mv 2023-12-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo Premiado
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/137565
url https://seer.ufrgs.br/index.php/ConTexto/article/view/137565
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/137565/90949
dc.rights.driver.fl_str_mv Copyright (c) 2023 ConTexto - Contabilidade em Texto
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 ConTexto - Contabilidade em Texto
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 23 n. 55 (2023): Edição Especial - V Congresso de Contabilidade da UFRGS ; 20-36
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
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instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
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