A GRADE CURRICULAR DOS CURSOS DE CIÊNCIAS CONTÁBEIS E OS RESULTADOS INSTITUCIONAIS NO ENADE: UM ESTUDO NAS DISCIPLINAS DA ÁREA DA CONTABILIDADE FINANCEIRA E DE ORÇAMENTO

Abstract

The National Survey of Student Performance (ENADE) assesses student achievement of undergraduate courses, freshmen and, in relation to the syllabus of the courses in which th ey are enrolled. Accordingly, when considering the amount of teaching time in the area of financial accounting and budgeting in undergraduate courses in Accounting, you can get an overview of how Higher Education Institutions (HEIs) are providing their stu dents in this light. This article aims to analyze the amount of teaching time in the area of financial accounting and budgeting in HEIs that offer the course in Accounting, with the intention to investigate whether there is a relationship with the ENADE re sult, institutions that obtained between concept 3 and 5. It is justified by the research contribute to other studies focused area of accounting education and its evolution over the years. Given that the University plays an important role in training futur e professionals who will act soon on the labor market and should have, in addition to a solid foundation facing the profession of your choice. To achieve the objectives, there was a documentary research in the curriculum of the university in Rio Grande do Sul, in comparison with the results obtained by these institutions in the evidence ENADE 2006 and 2009. To test the possible relationship was used to Pearson linear correlation. The analysis showed a weak correlation between the amount of teaching time and the concept obtained by the IES study. In 2006, despite low realizes there is some correlation. Moreover, in 2009, the index indicates that there is no correlation between the variables.

Keywords

• load
• hourly
• budget
• finance
• performance enade