OS CONHECIMENTOS BÁSICOS DE CONTABILIDADE E ÁREAS AFINS: UM ESTUDO NAS UNIVERSIDADES POTIGUARES À LUZ DO CURRÍCULO MUNDIAL

This study aims to present an overview of the content taught at Rio Grande do Norteuniversities, in light of the Global Curriculum proposed by the UN/UNCTAD/ISAR. In orderto do that, the syllabus of each course at the universities underwent documentary research andcontent analyses;...

Full description

Bibliographic Details
Main Authors: Kamila Kelly Paiva de Miranda Ferreira, Kléber Formiga Miranda, Thaiseany de Freitas Rêgo, Alexsandro Gonçalves da Silva Prado
Format: Article
Language:Spanish
Published: Universidade Federal de Santa Catarina 2017-01-01
Series:Revista Gestão Universitária na América Latina
Subjects:
Online Access:http://www.redalyc.org/articulo.oa?id=319353448013
_version_ 1797656620015026176
author Kamila Kelly Paiva de Miranda Ferreira
Kléber Formiga Miranda
Thaiseany de Freitas Rêgo
Alexsandro Gonçalves da Silva Prado
author_facet Kamila Kelly Paiva de Miranda Ferreira
Kléber Formiga Miranda
Thaiseany de Freitas Rêgo
Alexsandro Gonçalves da Silva Prado
author_sort Kamila Kelly Paiva de Miranda Ferreira
collection DOAJ
description This study aims to present an overview of the content taught at Rio Grande do Norteuniversities, in light of the Global Curriculum proposed by the UN/UNCTAD/ISAR. In orderto do that, the syllabus of each course at the universities underwent documentary research andcontent analyses; both elective and core courses were investigated. At this juncture, a quali-quantitative approach was adopted for data analysis, once we conducted a category-basedanalysis of the syllabi and utilized the study of the level of adherence of the PedagogicalProject of the Course to the Global Curriculum. It is important to note that out of the 17certifiedhigher learning institutions on the e-MEC Portal, only those which offered in-personcourses and were actual universities were singled out for analysis. Regarding the gathereddata, it could be observed that there are analogies between the contents that are taught inpublic (μ = 27%) and private universities (μ = 18%), mainly concerning the Basic Accountingcourse (21,83%). Also, it could be perceived that elective courses have an influence on thedistribution of the curricular activities available at theinstitutions and that, in general, theresults differ among the ones that were analyzed. This further denotes the need to reassesscurricular contents at the universities of Rio Grande do Norte so as to align these contentswith those of the Global Curriculum and have the modules taught in Accounting Schoolsconverge.
first_indexed 2024-03-11T17:32:16Z
format Article
id doaj.art-fa84d542ab9e4fa5b27b0a6c17a654b7
institution Directory Open Access Journal
issn 1983-4535
language Spanish
last_indexed 2024-03-11T17:32:16Z
publishDate 2017-01-01
publisher Universidade Federal de Santa Catarina
record_format Article
series Revista Gestão Universitária na América Latina
spelling doaj.art-fa84d542ab9e4fa5b27b0a6c17a654b72023-10-18T21:28:46ZspaUniversidade Federal de Santa CatarinaRevista Gestão Universitária na América Latina1983-45352017-01-01103248271OS CONHECIMENTOS BÁSICOS DE CONTABILIDADE E ÁREAS AFINS: UM ESTUDO NAS UNIVERSIDADES POTIGUARES À LUZ DO CURRÍCULO MUNDIALKamila Kelly Paiva de Miranda FerreiraKléber Formiga MirandaThaiseany de Freitas RêgoAlexsandro Gonçalves da Silva PradoThis study aims to present an overview of the content taught at Rio Grande do Norteuniversities, in light of the Global Curriculum proposed by the UN/UNCTAD/ISAR. In orderto do that, the syllabus of each course at the universities underwent documentary research andcontent analyses; both elective and core courses were investigated. At this juncture, a quali-quantitative approach was adopted for data analysis, once we conducted a category-basedanalysis of the syllabi and utilized the study of the level of adherence of the PedagogicalProject of the Course to the Global Curriculum. It is important to note that out of the 17certifiedhigher learning institutions on the e-MEC Portal, only those which offered in-personcourses and were actual universities were singled out for analysis. Regarding the gathereddata, it could be observed that there are analogies between the contents that are taught inpublic (μ = 27%) and private universities (μ = 18%), mainly concerning the Basic Accountingcourse (21,83%). Also, it could be perceived that elective courses have an influence on thedistribution of the curricular activities available at theinstitutions and that, in general, theresults differ among the ones that were analyzed. This further denotes the need to reassesscurricular contents at the universities of Rio Grande do Norte so as to align these contentswith those of the Global Curriculum and have the modules taught in Accounting Schoolsconverge.http://www.redalyc.org/articulo.oa?id=319353448013accounting educationknowledgeglobal curriculum
spellingShingle Kamila Kelly Paiva de Miranda Ferreira
Kléber Formiga Miranda
Thaiseany de Freitas Rêgo
Alexsandro Gonçalves da Silva Prado
OS CONHECIMENTOS BÁSICOS DE CONTABILIDADE E ÁREAS AFINS: UM ESTUDO NAS UNIVERSIDADES POTIGUARES À LUZ DO CURRÍCULO MUNDIAL
Revista Gestão Universitária na América Latina
accounting education
knowledge
global curriculum
title OS CONHECIMENTOS BÁSICOS DE CONTABILIDADE E ÁREAS AFINS: UM ESTUDO NAS UNIVERSIDADES POTIGUARES À LUZ DO CURRÍCULO MUNDIAL
title_full OS CONHECIMENTOS BÁSICOS DE CONTABILIDADE E ÁREAS AFINS: UM ESTUDO NAS UNIVERSIDADES POTIGUARES À LUZ DO CURRÍCULO MUNDIAL
title_fullStr OS CONHECIMENTOS BÁSICOS DE CONTABILIDADE E ÁREAS AFINS: UM ESTUDO NAS UNIVERSIDADES POTIGUARES À LUZ DO CURRÍCULO MUNDIAL
title_full_unstemmed OS CONHECIMENTOS BÁSICOS DE CONTABILIDADE E ÁREAS AFINS: UM ESTUDO NAS UNIVERSIDADES POTIGUARES À LUZ DO CURRÍCULO MUNDIAL
title_short OS CONHECIMENTOS BÁSICOS DE CONTABILIDADE E ÁREAS AFINS: UM ESTUDO NAS UNIVERSIDADES POTIGUARES À LUZ DO CURRÍCULO MUNDIAL
title_sort os conhecimentos basicos de contabilidade e areas afins um estudo nas universidades potiguares a luz do curriculo mundial
topic accounting education
knowledge
global curriculum
url http://www.redalyc.org/articulo.oa?id=319353448013
work_keys_str_mv AT kamilakellypaivademirandaferreira osconhecimentosbasicosdecontabilidadeeareasafinsumestudonasuniversidadespotiguaresaluzdocurriculomundial
AT kleberformigamiranda osconhecimentosbasicosdecontabilidadeeareasafinsumestudonasuniversidadespotiguaresaluzdocurriculomundial
AT thaiseanydefreitasrego osconhecimentosbasicosdecontabilidadeeareasafinsumestudonasuniversidadespotiguaresaluzdocurriculomundial
AT alexsandrogoncalvesdasilvaprado osconhecimentosbasicosdecontabilidadeeareasafinsumestudonasuniversidadespotiguaresaluzdocurriculomundial