Ensino da Contabilidade Gerencial: Estudo dos Cursos de Ciências Contábeis das Melhores Universidades Brasileiras

Abstract

This article presents the results of a qualitative exploratory study that aimed to determine whether the topics listed by the Institute of Managerial Accountants (Institute of Management Accounting - IMA) as core competencies for management accountants are discussed in the menus of courses Accounting from the best universities Brazil. It was found that several items listed by IMA are addressed to a limited extent in undergraduate courses selected for this research, and some practically no courses in some universities. It is emphasized that the research presented in this study has some limitations, such as different levels of detail of the menus of Accounting courses offered by universities and the possible differences between the business environments covered by the IMA and typically exist in Brazil.