ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL

Detalhes bibliográficos
Autor(a) principal: Maciel, Elisângela Batista
Data de Publicação: 2015
Outros Autores: Kronbauer, Clóvis Antônio, Ott, Ernani, Barbosa, Marco Aurélio Gomes, Marquezan, Luiz Henrique Figueira
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/47128
Resumo: This study aimed to analise if the knowledges of Public Accounting listed in disciplines on Accouting courses in the Rio Grande do Sul, provide what is proposed in the specific accounting rules for Public Sector. For such, an index was created, that aim evaluate the subjects adherence in those universities with the rules NBCASP, index named INBCASP. The sample was formed with 28 undergraduated universities in the Rio Grande do Sul state, that provide Accounting courses, presencial mode, that provided their programmatic contents and discipline's summaries about Public Accounting on their web pages or from contatc by e-mail to the course coordinators. The data analysis was based in charts, tables and graphs, elaborated with descriptive statistical techniques and evaluation of mean difference, by ANOVA: one-way. The results with INBCASP revealed that those institutions provide significantly the propositions of Accounting Public Rules Applied for Public Sector in the Accounting Public education, in that the mean adherence was 72,4% when compared with the rules contents. The comparisons made with the requiriment of prerequisite, the number of disciplines offered, the category and the academic organization of the institution, did not reveal significantly statistics diferences within degrees of adherence evaluated. These findings provide a comparison about the gaucha reality with other regions that have been explored on prior studies.
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spelling ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SULANÁLISE DA ADERÊNCIA DAS NORMAS BRASILEIRAS DE CONTABILIDADE APLICADAS AO SETOR PÚBLICO (NBCASP) EM INSTITUIÇÕES DE ENSINO SUPERIOR DO RIO GRANDE DO SULINBCASPAccounting educationHigher education institutionsINBCASPEnsino contábilInstituições de ensino superiorThis study aimed to analise if the knowledges of Public Accounting listed in disciplines on Accouting courses in the Rio Grande do Sul, provide what is proposed in the specific accounting rules for Public Sector. For such, an index was created, that aim evaluate the subjects adherence in those universities with the rules NBCASP, index named INBCASP. The sample was formed with 28 undergraduated universities in the Rio Grande do Sul state, that provide Accounting courses, presencial mode, that provided their programmatic contents and discipline's summaries about Public Accounting on their web pages or from contatc by e-mail to the course coordinators. The data analysis was based in charts, tables and graphs, elaborated with descriptive statistical techniques and evaluation of mean difference, by ANOVA: one-way. The results with INBCASP revealed that those institutions provide significantly the propositions of Accounting Public Rules Applied for Public Sector in the Accounting Public education, in that the mean adherence was 72,4% when compared with the rules contents. The comparisons made with the requiriment of prerequisite, the number of disciplines offered, the category and the academic organization of the institution, did not reveal significantly statistics diferences within degrees of adherence evaluated. These findings provide a comparison about the gaucha reality with other regions that have been explored on prior studies.O presente estudo objetiva analisar se os conhecimentos de Contabilidade Pública, constantes nas respectivas disciplinas de cursos de graduação em Ciências Contábeis de Instituições de Ensino Superior (IES) do Rio Grande do Sul, atendem ao que está proposto nas normas contábeis específicas aplicadas ao Setor Público (NBCASP). Para tal foi criado um índice que busca mensurar a aderência do ensino das IES às NBCASP, a este índice deu-se o nome de INBCASP. A amostra foi formada por 28 Instituições de Ensino Superior do Rio Grande do Sul que oferecem os cursos de Graduação em Ciências Contábeis, na modalidade presencial e que disponibilizaram seus conteúdos programáticos e ementas da disciplina de Contabilidade Pública nas respectivas páginas eletrônicas ou a partir de contato por correio eletrônico aos coordenadores dos cursos. As análises de dados apoiaram-se em quadros, tabelas e gráficos, elaborados com base em técnicas de estatística descritiva e avaliação de diferenças de médias com uso de análise de variância, por meio da Anova: Fator Único. Os resultados encontrados com o INBCASP revelaram que as instituições atendem de forma significativa as proposições das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público no ensino da contabilidade pública, onde a média de aderência nas instituições foi de 72,4% com relação ao conteúdo destas normas. As comparações realizadas com relação à exigência de pré-requisito, ao número de disciplinas ofertadas, a categoria e a organização acadêmica da instituição, não revelaram diferenças significativas nos níveis de aderência avaliados. Os resultados encontrados promovem a comparação da realidade gaúcha com a realidade de outras regiões já exploradas em estudos anteriores.UFRGS2015-09-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/47128ConTexto - Contabilidade em Texto; v. 15 n. 30 (2015): Maio/Ago. 20152175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/47128/pdf_54Maciel, Elisângela BatistaKronbauer, Clóvis AntônioOtt, ErnaniBarbosa, Marco Aurélio GomesMarquezan, Luiz Henrique Figueirainfo:eu-repo/semantics/openAccess2015-09-25T02:49:53Zoai:seer.ufrgs.br:article/47128Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2015-09-25T02:49:53ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL
ANÁLISE DA ADERÊNCIA DAS NORMAS BRASILEIRAS DE CONTABILIDADE APLICADAS AO SETOR PÚBLICO (NBCASP) EM INSTITUIÇÕES DE ENSINO SUPERIOR DO RIO GRANDE DO SUL
title ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL
spellingShingle ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL
Maciel, Elisângela Batista
INBCASP
Accounting education
Higher education institutions
INBCASP
Ensino contábil
Instituições de ensino superior
title_short ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL
title_full ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL
title_fullStr ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL
title_full_unstemmed ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL
title_sort ADHERENCE ANALYSIS OF THE BRAZILIAN ACCOUNTING STANDARDS APPLIED FOR THE PUBLIC SECTOR FOR HIGHER EDUCATION INSTITUTES AT RIO GRANDE DO SUL
author Maciel, Elisângela Batista
author_facet Maciel, Elisângela Batista
Kronbauer, Clóvis Antônio
Ott, Ernani
Barbosa, Marco Aurélio Gomes
Marquezan, Luiz Henrique Figueira
author_role author
author2 Kronbauer, Clóvis Antônio
Ott, Ernani
Barbosa, Marco Aurélio Gomes
Marquezan, Luiz Henrique Figueira
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Maciel, Elisângela Batista
Kronbauer, Clóvis Antônio
Ott, Ernani
Barbosa, Marco Aurélio Gomes
Marquezan, Luiz Henrique Figueira
dc.subject.por.fl_str_mv INBCASP
Accounting education
Higher education institutions
INBCASP
Ensino contábil
Instituições de ensino superior
topic INBCASP
Accounting education
Higher education institutions
INBCASP
Ensino contábil
Instituições de ensino superior
description This study aimed to analise if the knowledges of Public Accounting listed in disciplines on Accouting courses in the Rio Grande do Sul, provide what is proposed in the specific accounting rules for Public Sector. For such, an index was created, that aim evaluate the subjects adherence in those universities with the rules NBCASP, index named INBCASP. The sample was formed with 28 undergraduated universities in the Rio Grande do Sul state, that provide Accounting courses, presencial mode, that provided their programmatic contents and discipline's summaries about Public Accounting on their web pages or from contatc by e-mail to the course coordinators. The data analysis was based in charts, tables and graphs, elaborated with descriptive statistical techniques and evaluation of mean difference, by ANOVA: one-way. The results with INBCASP revealed that those institutions provide significantly the propositions of Accounting Public Rules Applied for Public Sector in the Accounting Public education, in that the mean adherence was 72,4% when compared with the rules contents. The comparisons made with the requiriment of prerequisite, the number of disciplines offered, the category and the academic organization of the institution, did not reveal significantly statistics diferences within degrees of adherence evaluated. These findings provide a comparison about the gaucha reality with other regions that have been explored on prior studies.
publishDate 2015
dc.date.none.fl_str_mv 2015-09-24
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
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status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/47128
url https://seer.ufrgs.br/index.php/ConTexto/article/view/47128
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/47128/pdf_54
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 UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 15 n. 30 (2015): Maio/Ago. 2015
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
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repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
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