As condições de oferta da disciplina de Controladoria em cursos de Ciências Contábeis na região metropolitana de São Paulo

Abstract

The Comptrollership is a subject of the most interesting, is by aspects that cause divisions of opinions as for existing career opportunities in the area. However, both to position itself as to apply for vacancies, it is necessary that the professional has a training that empower. Most courses of accounting Sciences in Brazil and particularly in the greater of the São Paulo are offered during night and frequented by students who came from the public school with serious educational deficiencies, working during the day and are faced with several difficulties. The problem investigated in this study concerns the conditions of education of the discipline Comptrollership in Accounting Sciences courses of IES of the metropolitan region of the São Paulo, where there are significant differences between these conditions in the courses well evaluated by MEC in relation to the other and what is the perception of teachers and coordinators responsible for such courses with respect to the subject. The work was based on field research conducted with teachers and coordinators of 21 IES divided into 2 groups, being the Group 01 composed 14 IES with the concept of minimum grids 3 and 7 with IES group 02 with concept less than 3. There was also the documentary research grounded in teaching plans of discipline in multiple IES search object. The aspects evaluated as differences of group IES were 01: indication of other sources besides books, teacher is professional experience in the area of the Comptrollership, discussion of the contents of the Comptrollership with other teachers of the course and identification by the students of the integration of the contents of other subjects of the course with Comptrollership. Documentary research pointed as key differentiators of group IES 01: greater diversity and detailing of contents covered; indication of a greater number of bibliographic references that include foreign authors, less transparency as to the final/end evaluation on discipline and greater variation in teaching strategies used.