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Previous issue date: 2002-08-05 / 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. / O objetivo desta pesquisa foi avaliar o ensino da disciplina de Contabilidade nos cursos de gradua????o em Administra????o de Empresas, nos itens que integram o plano de curso: objetivos, conte??dos x bibliografia recomendada, metodologia e avalia????o. A escolha do tema foi motivada pela import??ncia desta disciplina para os seus gestores nos processos administrativos, na an??lise, interpreta????o e avalia????o dos dados cont??beis no gerenciamento dos neg??cios. O par??metro de refer??ncia utilizado foi a consolida????o de informa????es extra??das da revis??o bibliogr??fica. A amostra selecionada foi a das institui????es de ensino superior que obtiveram sucessivos conceitos A no Prov??o desde 1996, na cidade de S??o Paulo. Esses qualificadores conferem a essas institui????es not??rio reconhecimento no mercado pelo alto grau de excel??ncia no ensino, corroborado pelos altos ??ndices de concorr??ncia nos exames vestibulares de admiss??o a essas escolas. O resultado de avalia????o dos planos de curso, disponibilizado para esta pesquisa, apresenta destaques por vezes seguidos de contradi????es. As principais conclus??es encontram-se sinteticamente expostas a seguir: Os conte??dos da disciplina de Contabilidade, evidenciados nas estruturas curriculares, contemplam em sua ess??ncia, a import??ncia da Contabilidade como instrumento de gest??o. No entanto, a sua aplicabilidade apresenta diverg??ncias; Para as disciplinas de Contabilidade Geral e de Custos, os conte??dos apresentam seq????ncia de t??picos que desenvolvem conceitos introdut??rios da disciplina al??m das t??cnicas pertinentes a ela; Os conte??dos program??ticos das disciplinas analisadas n??o apresentaram diverg??ncias significativas quanto aos objetivos mantendo coer??ncia de volume de t??picos com as cargas hor??rias estabelecidas; As metodologias de ensino, sugeridas pelas IES, confundem-se com os objetivos predeterminados, comprometendo o desenvolvimento das compet??ncias na forma????o profissional do Administrador de Empresas; por um lado, outras IES n??o apontam sugest??o de metodologia, o que demonstra pouca preocupa????o na an??lise e sele????o de atividades que poder??o propiciar aos alunos as experi??ncias essenciais para a aprendizagem e constitui????o de compet??ncias; O processo de avalia????o de aprendizagem, apesar de subliminarmente presente em todas as disciplinas, n??o foi identificado em nenhuma das estruturas, deixando de coletar informa????es ??teis a alunos e a docentes sobre a efetividade das disciplinas.
Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/576 |
Date | 05 August 2002 |
Creators | Tcheou, Hellen |
Contributors | Peleias, Ivam Ricardo, Tachizawa, ??lio Takeshy, Cei, Nena Geruza |
Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
Source Sets | IBICT Brazilian ETDs |
Language | Portuguese |
Detected Language | English |
Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
Format | application/pdf |
Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
Rights | info:eu-repo/semantics/openAccess |
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