Um estudo sobre o alinhamento dos currículos dos cursos de ciências contábeis de IES da região sul do brasil com as propostas de currículo da ONU/UNCTAD/ISAR e do Conselho Federal de Contabilidade

Abstract

This study aims to evaluate the alignment of the Accountancy curricula offered by IES in Southern Brazil to the UN / UNCTAD / ISAR proposed global curriculum and the Federal Accounting Council (CFC) proposed curriculum. The research is classified as applied, qualitative and quantitative, descriptive and documentary. The sample is formed by 165 institutions from the Southern that offer courses in Accounting in the classroom and who provided their resumes on their homepages. The results indicate that there is alignment between the curricula of the 165 IES from the Southern States of Brazil to the curriculum proposed by the UN / UNCTAD / ISAR and the one proposed by the CFC. Statistical tests show that there are not significant differences between the mean alignment of IES curricula of the Southern States of Brazil in relation to the UN / UNCTAD / ISAR proposed curriculum. Regarding the proposed CFC curriculum, the tests indicate that the averages between courses of IES from the States of RS and PR tend to be the same as the means of the RS and SC and SC and PR tend to be different. When comparing the behavior of the alignment in IES with the concepts of the courses in ENADE (National Test of Student Performance), the analysis results show statistically significant differences between the percentage of the alignment to the curriculum proposed by the UN / UNCTAD / ISAR of the courses with concepts 4 and 5 in ENADE, compared to those without concept, and little possibility of equality between the alignment of course curricula 4 and 5 compared with the ones with concepts 2 and 3. Regarding the CFC proposal, analysis results also reveal statistically significant differences between the percentages of the alignment of course curricula with concepts 4 and 5 in ENADE, compared to the ones with no concept and the ones with concept 2, and the possibility of equality between the alignment of course curricula 4 and 5 compared with the ones with concept 3.