Estudo exploratório sobre o ensino dos conteúdos de sistemas de informação nos cursos de ciências contábeis da cidade de São Paulo

Abstract

The companies have been using information system to be competitive on market. The university is the place where the future accountants are graduated, they will act in companies, graduate professionals who attend to the organization´s demand, which arrange the work market. The resolution CNE/CES nº 06/2004, which contains the National Curricular Directrixes to Accounting courses, it is very flexible in relation to these courses' curriculums, and defines that in the future accountant's graduation the use of technological innovation, including development capacity, analysis and implant accounting information system and management information system, everything using the information technology. Based on that, this research tried to study the information system contents given in Accounting courses from São Paulo city, during 2003 and 2004. This is an exploratory and descriptive research, it was accomplished in graduation institutions which were listed under Accounting Regional Council from São Paulo state, it was accomplished by means of interview and questionary, close to courses coordinators and professors. It was acquired 100 questionairies in 37 institutions. The second part of the questionary was accomplished in Likert scale, and the data was treated with multivaried factorial, using SPSS software (Statiscal Package for the Social Sciences). The result indicate favorable and unfavorable aspects. Favorable aspects were presented the annual contents update, working hours, the reach of the course purposes and the preocupation with the entrepreuner practices. Unfavorable aspects there are the low integration with other subjects of the course, the integration among professors, low discussion of contents between professor's group and the fact of great part of researched instituitions use accounting system applied in accounting offices or small companies, there are few institutions that keep agreement with system suppliers ERP (Enterprise Resource Planning).