Pesquisa da percepção de professores e coordenadores sobre a oferta de conteúdos de finanças em cursos de Ciências Contábeis na cidade de São Paulo

Abstract

Accounting is used to measure results and to support decision-making in organizations, and is strongly integrated with Finance. This integration requires that Finance content be considered and addressed throughout the training process of future accountants, since in addition to the economic and patrimonial implications, there are financial implications in the decisions made by managers in organizations. Based on the above, the main objective of this research was to verify the perception of coordinators and teachers about the provision of Finance content in Accounting courses in the city of São Paulo, and the conditions under which this content is provided in the courses analyzed. In order to achieve the proposed objectives, bibliographic, documentary and exploratory research techniques were used in a combined manner. The field research was conducted using a two-part questionnaire addressed to 32 coordinators and professors of Accounting courses in eleven higher education institutions. The aim was to identify and analyze the adherence and conditions of provision of the Finance content offered in these courses, and to assess the perception of the subjects surveyed regarding the importance of this content in the training of future accountants. The Chi-Square, Exploratory Analysis and Descriptive Statistics were used in the data processing. The results obtained allowed us to identify the conditions of provision and capture the perception of the coordinators and professors regarding the Finance content. Finally, it was found that the content could be better developed, with more disciplines, increased workload and use of international content, through better preparation and use of teaching programs and through the practice of interdisciplinarity.