Um estudo dos conteúdos programáticos das disciplinas de contabilidade de custos e contabilidade gerencial dos cursos de ciências contábeis das instituições de ensino superior da cidade de São Paulo

Abstract

This study had as main objective to analyze the programmatic contents of the disciplines of Cost accounting and Management Accounting of college Institutions which make available the course of Accounting Sciences in the city of São Paulo, in order to check any superposition of contents among them as well as, had as specific objectives compare themes mentioned in the disciplines above cited with themes of summaries of main books available in the publisher market, using as basis the launched books by Publishers considered level "A" by CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior. It was also verified, if there was any connection between the programmatic contents and the requirements demanded in the exam of proficiency by the Federal Council of Accounting. To make the analysis possible, with reference to the programmatic contents it was requested to the coordinators a copy of the Accounting Sciences courses and concerning to the summaries of the books were obtained from the sites of the respective publishers or even directly from the books which were the basis to the research, when in case these ones were not available. Along the development of the work, besides analyzing the programmatic contents, we also worked on the class plans of the mentioned disciplines. We observed that in despite of 16,33% of Costs Accounting contents of teaching institutions offer two disciplines whose contents get mixed, which was not enough to confirm the existence of our first problem, however, we still observed, that it is necessary a reflection on the respective contents, due to the great diversity of themes that are approached in both disciplines and in some cases with no relation to the objective of the disciplines.This study has still identified, that in relation to management accounting, there is a syntony between the programmatic contents and the summaries of the main books, as well as, there is no syntony to the demanded requirements in the exam of proficiency by the Federal Council of Accounting.