A DISCIPLINA TEORIA DA CONTABILIDADE EM CURSOS DE GRADUAÇÃO: PERCEPÇÃO DE ALUNOSE PROFESSORES

Abstract

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.

Keywords

• accounting theory
• ufsc
• udesc