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: Silva, Thiago Bruno de Jesus, Lay, Luis Antonio, Savariz, Carline Rakowski, Dal Magro, Cristian Bau, Barbosa, Edmery Tavares
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/10799
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id oai:periodicos.ufrn.br:article-10799
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Silva, Thiago Bruno de Jesus
Lay, Luis Antonio
Savariz, Carline Rakowski
Dal Magro, Cristian Bau
Barbosa, Edmery Tavares
spellingShingle Silva, Thiago Bruno de Jesus
Lay, Luis Antonio
Savariz, Carline Rakowski
Dal Magro, Cristian Bau
Barbosa, Edmery Tavares
CONCEPT OF STRATEGY IN THE PERCEPTION OF THE DISCIPLES OF THE ACCOUNTING SCIENCE COURSE
author_facet Silva, Thiago Bruno de Jesus
Lay, Luis Antonio
Savariz, Carline Rakowski
Dal Magro, Cristian Bau
Barbosa, Edmery Tavares
author_sort Silva, Thiago Bruno de Jesus
title CONCEPT OF STRATEGY IN THE PERCEPTION OF THE DISCIPLES OF THE ACCOUNTING SCIENCE COURSE
title_short CONCEPT OF STRATEGY IN THE PERCEPTION OF THE DISCIPLES OF THE ACCOUNTING SCIENCE COURSE
title_full CONCEPT OF STRATEGY IN THE PERCEPTION OF THE DISCIPLES OF THE ACCOUNTING SCIENCE COURSE
title_fullStr CONCEPT OF STRATEGY IN THE PERCEPTION OF THE DISCIPLES OF THE ACCOUNTING SCIENCE COURSE
title_full_unstemmed CONCEPT OF STRATEGY IN THE PERCEPTION OF THE DISCIPLES OF THE ACCOUNTING SCIENCE COURSE
title_sort concept of strategy in the perception of the disciples of the accounting science course
description 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.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2017
url https://periodicos.ufrn.br/ambiente/article/view/10799
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spelling oai:periodicos.ufrn.br:article-107992021-10-19T13:57:15Z CONCEPT OF STRATEGY IN THE PERCEPTION OF THE DISCIPLES OF THE ACCOUNTING SCIENCE COURSE CONCEPTO DE ESTRATEGIA EN LA PERCEPCIÓN DE LOS DISCENTES DEL CURSO DE CIENCIAS CONTABLES CONCEITO DE ESTRATÉGIA NA PERCEPÇÃO DOS DISCENTES DO CURSO DE CIÊNCIAS CONTÁBEIS Silva, Thiago Bruno de Jesus Lay, Luis Antonio Savariz, Carline Rakowski Dal Magro, Cristian Bau Barbosa, Edmery Tavares Strategy. Strategy concepts of perception. Accounting. Estrategia. Percepción de Conceptos de Estrategia. Ciencias Contables Estratégia. Percepção de Conceitos de Estratégia. Ciências Contábeis 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. Aunque es objeto de discusión en varias áreas de estudio como administración, contabilidad y economía, el concepto de estrategia ha sido discutido de manera fragmentada, no habiendo una identidad coherente con su foco fundamental. De esta forma, el objetivo de este estudio fue identificar el concepto de estrategia que han sido utilizados por los estudiantes de la graduación de Ciencias Contables. Se aplicó una encuesta cuantitativa, descriptiva, realizada a través de levantamiento de datos primarios, con aplicación de un cuestionario con preguntas cerradas, en la cual fue realizada en 2016 con 142 discentes de 4 instituciones del estado de Santa Catarina / Brasil que poseen el curso de curso Ciencias Contables. Como resultado, puede inferir que, posiblemente, la percepción que los estudiantes llevan a su profesión considera aspectos como la planificación y prácticas para alcanzar el objetivo, la necesidad de la relación organizacional con el ambiente externo y que debe recoger y analizar las informaciones provenientes de la información Como el concepto de estrategia. Se percibe que la percepción discente sobre la estrategia no se considera por concepciones conceptuales sino establecida por el planeamiento, recopilar información y poner en práctica para alcanzar el objetivo propuesto de la organización, diferente de los resultados presentados en grupos de estudiantes de otros cursos. El estudio contribuye a presentar el conocimiento estratégico que los estudiantes de contabilidad llevan a su práctica profesional. Embora seja objeto de discussão em várias áreas de estudo como administração, contabilidade e economia, o conceito de estratégia tem sido abordado de maneira fragmentada, não havendo uma identidade que esteja coerente com seu foco fundamental. Dessa forma, o objetivo deste estudo foi identificar o conceito de estratégia que tem sido utilizado pelos estudantes da graduação de Ciências Contábeis. Aplicou-se uma pesquisa quantitativa, descritiva, realizada através de levantamento de dados primários, com aplicação de um questionário com perguntas fechadas, o qual foi aplicado em 2016 com 142 discentes de 4 instituições do Estado de Santa Catarina/Brasil que possuem o curso de Ciências Contábeis. Como resultado, pode inferir que, possivelmente, a percepção que os discentes levam para sua profissão considera aspectos como o planejamento e práticas para atingir o objetivo, a necessidade da relação organizacional com o ambiente externo e que deve coletar e analisar as informações advindas sobre a empresa como o conceito de estratégia. Percebe-se que a percepção discente sobre a estratégia não se considera por concepções conceituais, mas sim, estabelecida pelo planejar, coletar informações e colocar em prática para alcançar o objetivo proposto da organização, diferente dos resultados apresentados em grupos de estudantes de outros cursos. O estudo contribui em apresentar o conhecimento estratégico que os discentes de contabilidade levam para sua prática profissional.   Portal de Periódicos Eletrônicos da UFRN 2017-07-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/10799 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 2 (2017): Jul./Dez.; 315-333 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 2 (2017): Jul./Dez.; 315-333 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 2 (2017): Jul./Dez.; 315-333 2176-9036 10.21680/2176-9036.2017v9n2 por https://periodicos.ufrn.br/ambiente/article/view/10799/8608 Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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