A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES
Previous studies have shown that the course ‘Accounting Theory’ is offered in initial,undergraduate-level, intermediate and advanced courses in Brazil. In this context, theobjective of this study consists of a collation of the perceptions of Accounting Theoryprofe...
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| Autores principales: | , , , |
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| Formato: | article |
| Lenguaje: | ES PT |
| Publicado: |
Universidade Federal de Santa Catarina
2017
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/7b31fceaa5184d4d8a46cf230f5a2b0c |
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| Sumario: | Previous studies have shown that the course ‘Accounting Theory’ is offered in initial,undergraduate-level, intermediate and advanced courses in Brazil. In this context, theobjective of this study consists of a collation of the perceptions of Accounting Theoryprofessors and students-whether having already completed or currently enrolled in the course-in the UDESC and UFSC higher education institutions, for the purpose of comparison. Inorder to achieve this, two questionnaires were compiled: the first provided to professors thatteach the course, and another remitted to students of the same. Following the application ofthese questionnaires, the results of the study show that lecture-type courses are of preferencein the cases of the UDESC and UFSC alike. Additionally, approximately 45% of the UDESCstudents responding to the questionnaire stated that they did not have any difficulty keepingpace with the course, while in regard to the UFSC just 12% reported the same. The study alsofound that 85% of the UDESC students in the sample believe that the course is offered at theadequate point in the accounting major; approximately 41% of UFSC students questionedresponded similarly. Further, the results show that, in the opinion of the professors inquestion, the content covered in Accounting Theory significantly contributes to theteaching/learning process in subsequent courses. With these findings in mind, it can beconcluded that the topics addressed in the Accounting Theory subject support thedevelopment of those covered in succeeding courses. |
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