CORPORATE FRAUD AND COUNTERS EDUCATION: A CURRICULUM ANALYSIS OF ACCOUNTING COURSES
The scandals involving corporate fraud through accounting manipulations grown noticeably in the last decades. These practices, which represent losses to the tune of trillions of dollars, require the knowledge and participation of accountants, which leads to questions about how this issue is treated...
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| Principais autores: | , , , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/8451 |
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| Resumo: | The scandals involving corporate fraud through accounting manipulations grown noticeably in the last decades. These practices, which represent losses to the tune of trillions of dollars, require the knowledge and participation of accountants, which leads to questions about how this issue is treated in higher education in the professional category. In this sense, the objective of this paper is to identify if the theme "corporate fraud" is inserted into the curriculum of Accounting courses. The method of procedure is the documentary research, and technical analysis is the content analysis of the curriculum, summary and/or course program. The sample consists of the degrees in Accounting of the Public Universities of Southeastern Brazil, best classified in ENADE (National Examination of Student Performance) 2012 and in the Student Guide 2014, totaling 15 courses and 79 subjects for analysis. The results show an insignificant presence of corporate fraud in the curriculum, and identified some content in related disciplines such as audit, inspection, controlling and ethics. Specific mandatory courses on fraud haven’t been identified, and it found only one elective course that deals exclusively with the issue.Keywords: Corporate Fraud. Education in Accounting. Professional Education. |
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