CONCEPT OF STRATEGY IN THE PERCEPTION OF THE DISCIPLES OF THE ACCOUNTING SCIENCE COURSE
Although it is the subject of discussion in several areas of study such as administration, accounting and economics, the concept of strategy has been discussed in a fragmented way, with no identity consistent with its fundamental focus. Thus, the objective of this study was to identify the concept o...
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| Principais autores: | , , , , |
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| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/10799 |
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| Resumo: | Although it is the subject of discussion in several areas of study such as administration, accounting and economics, the concept of strategy has been discussed in a fragmented way, with no identity consistent with its fundamental focus. Thus, the objective of this study was to identify the concept of strategy that have been used by undergraduate students of Accounting Sciences. A quantitative, descriptive research was carried out through a primary data survey, with the application of a questionnaire with closed questions, in which it was carried out in 2016 with 142 students from 4 institutions of the state of Santa Catarina / Brazil that hold the course of Accounting Sciences. As a result, it can be inferred that, possibly, the students' perception of their profession considers aspects such as the planning and practices to achieve the objective, the need of the organizational relationship with the external environment and that should collect and analyze the information about the Company as the concept of strategy. It is noticed that the student's perception about the strategy is not considered by conceptual conceptions, but rather is established by planning, collecting information and putting into practice to achieve the proposed goal of the organization, different from the results presented in groups of students of other courses. The study contributes to presenting the strategic knowledge that accounting students take to their professional practice. |
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