Avaliação do ensino de contabilidade nos cursos de administração de empresas na cidade de São Paulo

Abstract

This research aims at evaluating the instruction of the Accounting subject in the Business Administration graduation courses, considering the items that integrate the planning of the course: objectives, content x recommended bibliography, methodology e evaluation. This theme has been chosen for the importance of this subject in the administrative processes, and from being important to its instructors, in the analysis, interpretation and evaluation of the accounting data in the business management. The reference parameter that has been used is the consolidation of information that has been extracted from the bibliography revision. The focus sample were the graduation institutions that have gotten consecutive A (mark) in the "Provao" (evaluation) since 1996, in Sao Paulo city. These qualifiers attribute a remarkable recognition to these institutions in the market for its excellency in instructing, assured by the high level of competition in the examinations to enter these schools. The results of evaluation of the course plan that were available for this research presents prominent details that sometimes are followed by contradictions. Find below the main conclusions presented in an abbreviated way: The content of the subject (accounting) presented in the educational structures basically focus on the importance of Accounting as a managing instrument, although they differ in relation to practical application; For the subjects: General and Cost Accounting, the content presents a sequence of topics that develop the introducing concepts of the subject, as well as the techniques related to it; The program content of the analyzed subject, does not present expressive divergences in relation to the objectives, maintaining coherent amount of topics in relation to the established schedule; The instruction methodology suggested by Graduation Institutions get mixed with the pre-established objectives, endangering the development of competences that contribute to the professional development of the business administrator; on the other hand other Graduation Institutions do not point out suggestion of methodology, which characterizes a concern in the analysis and selection of activities that will be ab provide the students with the essential experiences for the learning and competence constitution; Although superficially present in all subjects, the instruction evaluation process was not identified in any of the structures, and useful inform to students and instructors of the subjects were not collected.