COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM

The World Curriculum proposed by the UN /UNCTAD/ISAR aims to meet the requirements for the training of professional accountant and is due to the process of globalisation. Among the blocks of knowledge regarding training in the area of accounting, it stands out that facing costs, there be a tool par...

ver descrição completa

Na minha lista:
Detalhes bibliográficos
Principais autores: Pinho, Ruth Carvalho de Santana, Rodrigues, Maria Denise Nunes
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/8073
Tags: Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
id oai:periodicos.ufrn.br:article-8073
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Pinho, Ruth Carvalho de Santana
Rodrigues, Maria Denise Nunes
spellingShingle Pinho, Ruth Carvalho de Santana
Rodrigues, Maria Denise Nunes
COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM
author_facet Pinho, Ruth Carvalho de Santana
Rodrigues, Maria Denise Nunes
author_sort Pinho, Ruth Carvalho de Santana
title COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM
title_short COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM
title_full COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM
title_fullStr COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM
title_full_unstemmed COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM
title_sort comparative analysis of the topics of the disciplines of the costs of the undergraduate accounting program of the brazilian federal universities with the world curriculum
description The World Curriculum proposed by the UN /UNCTAD/ISAR aims to meet the requirements for the training of professional accountant and is due to the process of globalisation. Among the blocks of knowledge regarding training in the area of accounting, it stands out that facing costs, there be a tool par excellence for decision-making in a globalised world and highly competitive. Among the blocks of knowledge regarding training in the area of accounting, it stands out that facing costs, there be a tool par excellence for decision-making in a globalised world and highly competitive. It is still as a leather of knowledge less influenced by legal issues, economic and cultural, thereby providing a training closer to the global level. In this sense, this study seeks to identify the level of similarity in the menu of disciplines of Undergraduate Accounting Program of the federal universities in relation to the content taught in the area of costs by comparing them with the World Curriculum. Applied research is qualitative quantitative, descriptive and documentary. Initially, we sought to identify the site of the 39 federal Universities that offer the Undergraduate Accounting Program, those 29,300 the menu of disciplines facing area of costs, thus obtaining a total of 29 Universities. The results of the survey, expressed in percentage, evidenced content with greater adherence and others with lower adherence, as well as some that were not covered by a University even. It was concluded that, on the basis of the index of similarity by University, in a general way that the conformity of the disciplines of cost of federal Universities with World Curriculum is moderate and in the set if approximates the results of previous studies. A accession uniform and widespread by universities would be impractical for reasons intrinsic to the institutions, especially its autonomy, regional differences and their Political-Pedagogical Projects.Keywords: Curriculum World, Curriculum. Costs. Accounting.Federal Universities
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2016
url https://periodicos.ufrn.br/ambiente/article/view/8073
work_keys_str_mv AT pinhoruthcarvalhodesantana comparativeanalysisofthetopicsofthedisciplinesofthecostsoftheundergraduateaccountingprogramofthebrazilianfederaluniversitieswiththeworldcurriculum
AT rodriguesmariadenisenunes comparativeanalysisofthetopicsofthedisciplinesofthecostsoftheundergraduateaccountingprogramofthebrazilianfederaluniversitieswiththeworldcurriculum
AT pinhoruthcarvalhodesantana analisiscomparativodelcontenidodelasdisciplinasdeloscostosdeloscursosdecienciascontablesdelasuniversidadesfederalesbrasilenasconelcurriculomundial
AT rodriguesmariadenisenunes analisiscomparativodelcontenidodelasdisciplinasdeloscostosdeloscursosdecienciascontablesdelasuniversidadesfederalesbrasilenasconelcurriculomundial
AT pinhoruthcarvalhodesantana analisecomparativadosconteudosdasdisciplinasdecustosdoscursosdecienciascontabeisdasuniversidadesfederaisbrasileirascomocurriculomundial
AT rodriguesmariadenisenunes analisecomparativadosconteudosdasdisciplinasdecustosdoscursosdecienciascontabeisdasuniversidadesfederaisbrasileirascomocurriculomundial
_version_ 1766682039282565120
spelling oai:periodicos.ufrn.br:article-80732021-10-19T23:25:49Z COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM ANÁLISIS COMPARATIVO DEL CONTENIDO DE LAS DISCIPLINAS DE LOS COSTOS DE LOS CURSOS DE CIENCIAS CONTABLES DE LAS UNIVERSIDADES FEDERALES BRASILEÑAS CON EL CURRÍCULO MUNDIAL ANÁLISE COMPARATIVA DOS CONTEÚDOS DAS DISCIPLINAS DE CUSTOS DOS CURSOS DE CIÊNCIAS CONTÁBEIS DAS UNIVERSIDADES FEDERAIS BRASILEIRAS COM O CURRÍCULO MUNDIAL Pinho, Ruth Carvalho de Santana Rodrigues, Maria Denise Nunes The World Curriculum proposed by the UN /UNCTAD/ISAR aims to meet the requirements for the training of professional accountant and is due to the process of globalisation. Among the blocks of knowledge regarding training in the area of accounting, it stands out that facing costs, there be a tool par excellence for decision-making in a globalised world and highly competitive. Among the blocks of knowledge regarding training in the area of accounting, it stands out that facing costs, there be a tool par excellence for decision-making in a globalised world and highly competitive. It is still as a leather of knowledge less influenced by legal issues, economic and cultural, thereby providing a training closer to the global level. In this sense, this study seeks to identify the level of similarity in the menu of disciplines of Undergraduate Accounting Program of the federal universities in relation to the content taught in the area of costs by comparing them with the World Curriculum. Applied research is qualitative quantitative, descriptive and documentary. Initially, we sought to identify the site of the 39 federal Universities that offer the Undergraduate Accounting Program, those 29,300 the menu of disciplines facing area of costs, thus obtaining a total of 29 Universities. The results of the survey, expressed in percentage, evidenced content with greater adherence and others with lower adherence, as well as some that were not covered by a University even. It was concluded that, on the basis of the index of similarity by University, in a general way that the conformity of the disciplines of cost of federal Universities with World Curriculum is moderate and in the set if approximates the results of previous studies. A accession uniform and widespread by universities would be impractical for reasons intrinsic to the institutions, especially its autonomy, regional differences and their Political-Pedagogical Projects.Keywords: Curriculum World, Curriculum. Costs. Accounting.Federal Universities El curriculum mundial propuesto por la ONU y el Grupo Intergubernamental de la Unctad tiene por objeto atender las necesidades de la formación profesional de contador y es debido al proceso de globalización. Entre los bloques de los conocimientos en materia de formación en el ámbito de la contabilidad, se destaca que la tarea de hacer frente a los costos, no es un punto de vista es una herramienta por excelencia para la toma de decisiones en un mundo globalizado y altamente competitivo. Es como un cuero de conocimiento menos influida por cuestiones legales, de los derechos económicos y culturales, lo cual se traduciría en una formación más cercana a nivel mundial. En este sentido, el presente estudio tiene por objeto determinar el grado de similitud en los menús y los programas de los cursos de ciencias contables de las universidades federales contenido a ser administrados en el área de costos, comparándolos con los estudios mundiales. Quali investigación aplicada es cuantitativo, descriptivo y pruebas documentales. En un principio, hemos tratado de identificar el sitio de 39 universidades federales que ofrecen el curso de las ciencias contables, los que 33.700 el menú o los programas de las disciplinas del área de costos, obteniendo así un total de 29 universidads. Los resultados de la búsqueda, expresada en porcentaje, que se ponen de manifiesto contenido con una mayor adhesión y otros con menor adherencia, así como algunas que no han sido atendidos por una universidad. Se concluyó, sobre la base del índice de similitud de la Universidad, de una manera general, que la conformidad de las disciplinas de los costes de las Universidades federales con curriculum mundial es moderado en el conjunto si se aproxima a los resultados de estudios anteriores. Una adhesión generalizada y uniforme por las universidades sería inviable por razones inherentes a las instituciones, y en particular su autonomía, las diferencias regionales y de sus proyectos político-pedagógicos.Palabras clave: Curriculum. Curriculum Mundial. Los costos. Contabilidad. Las Universidades Federales. O Currículo Mundial proposto pela ONU/UNCTAD/ISAR visa atender aos requisitos para a formação do profissional contador e é decorrente do processo de globalização. Dentre os blocos de conhecimento concernentes à formação na área contábil, destaca-se aquele voltado para custos, haja vista ser uma ferramenta por excelência para tomada de decisão em um mundo globalizado e altamente competitivo. Constitui-se ainda como um cabedal de conhecimentos menos influenciado por questões legais, econômicas e culturais, proporcionando, portanto, uma formação mais próxima do nível global. Nesse sentido, este estudo busca identificar o nível de similaridade nas ementas e programas dos cursos de Ciências Contábeis das Universidades federais no tocante aos conteúdos ministrados na área de custos comparando-os com o Currículo Mundial. A pesquisa aplicada é quali quantitativa, descritiva e documental. Inicialmente, procurou-se identificar no sítio das 39 Universidades federais que oferecem o curso de Ciências Contábeis, aquelas que disponibilizavam a ementa ou programas das disciplinas voltadas para área de custos, obtendo, assim, um total de 29 Universidades. Os resultados da pesquisa, expressos em percentuais, evidenciaram conteúdos com maior adesão e outros com adesão menor, bem como alguns que não foram abordados por uma Universidade sequer. Concluiu-se, com base no índice de similaridade por Universidade, de forma geral, que a conformidade das disciplinas de custos das Universidades federais com Currículo Mundial é moderada e no conjunto, se aproxima dos resultados de pesquisas anteriores. Uma adesão uniforme e generalizada pelas Universidades seria impraticável por razões intrínsecas às instituições, mormente a sua autonomia, as diferenças regionais e os respectivos Projetos Político-Pedagógicos.Palavras-chave: Currículo. Currículo Mundial. Custos. Contabilidade. Universidades federais. Portal de Periódicos Eletrônicos da UFRN 2016-04-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/8073 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 8 No. 2 (2016): Jul./Dez.; 76-91 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 8 Núm. 2 (2016): Jul./Dez.; 76-91 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 8 n. 2 (2016): Jul./Dez.; 76-91 2176-9036 10.21680/2176-9036.2016v8n2 por https://periodicos.ufrn.br/ambiente/article/view/8073/6394 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

Registros relacionados