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Previous issue date: 2004-08-26 / 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 n?? 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 S??o 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 S??o 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). / As empresas t??m usado sistemas de informa????o para que sejam competitivas no mercado. A universidade ?? o local em que se formam os futuros contadores, que atuar??o nas empresas, devendo formar profissionais que atendam ??s demandas das organiza????es, que comp??em o mercado de trabalho. A resolu????o CNE/CES n?? 06/2004, que cont??m as Diretrizes Curriculares Nacionais para os cursos de Ci??ncias Cont??beis, ?? bem flex??vel em rela????o aos curr??culos de tais cursos, e define que na forma????o do futuro contador seja contemplado o uso das inova????es tecnol??gicas, inclusive capacidade de desenvolver, analisar e implantar sistemas de informa????o cont??bil e de controle gerencial, usando a tecnologia de informa????o. Com base no exposto, esta pesquisa procurou estudar os conte??dos de sistemas de informa????o ministrados nos cursos de gradua????o em Ci??ncias Cont??beis da cidade de S??o Paulo, durante os anos de 2003 e 2004. A pesquisa ?? explorat??ria e descritiva, realizada nas institui????es de ensino superior listadas no site do Conselho Regional de Contabilidade do estado de S??o Paulo, realizada por meio de entrevistas e question??rios, junto aos coordenadores dos cursos e professores. Foram obtidos 100 question??rios em 37 institui????es. A segunda parte do question??rio foi realizada em forma de escala de Likert, e os dados obtidos foram tratados por meio de an??lise fatorial multivariada, com o software estat??stico SPSS (Statistical Package for the Social Sciences). Os resultados obtidos apontam aspectos favor??veis e desfavor??veis. Como favor??veis apresentaram-se a atualiza????o anual dos conte??dos, a carga hor??ria, o alcance dos objetivos do curso e a preocupa????o com as pr??ticas empresariais. Como desfavor??veis h?? a baixa integra????o com as demais disciplinas do curso, a integra????o entre os docentes, a pouca discuss??o dos conte??dos entre o corpo docente e o fato de que a maioria das institui????es pesquisadas use sistemas cont??beis aplicados penas em escrit??rios de contabilidade ou pequenas empresas, sendo baixo o n??mero de institui????es que mant??m conv??nios com fornecedores de sistemas ERP (Enterprise Resource Planning).
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/687 |
| Date | 26 August 2004 |
| Creators | SINATORA, Jos?? Roberto Pereira |
| Contributors | Peleias, Ivam Ricardo, Faria, Ana Cristina de, Silva, Dirceu da |
| Publisher | FECAP, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, Brasil, Funda????o escola de Com??rcio ??lvares Penteado |
| 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 | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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