CAFI

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http://10.1.4.15:4000/handle/123456789/15

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Browsing CAFI by Subject "accounting"

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    Desenvolvimento de competências para exercer o empreendedorismo na Contabilidade : um estudo em universidades públicas
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Costa Marques, Luiz Felipe
    The objective of this work was to verify the alignment of the Pedagogical Projects of the Accounting Sciences Courses (PPASC) in relation to the development of specific skills to exercise entrepreneurship, especially in public universities. The methodology involves documentary research to analyze the PPASC of 15 universities in relation to the approach to skills related to entrepreneurship, with regard to the graduate profile expected by the institutions. The results demonstrate that there is a low alignment between the skills expected for Accounting graduates who wish to become entrepreneurs and what, in fact, the courses develop in their training. Except for the Ethics and Commitment skills, the mention of other technical skills had little competence on the part of the PPASC. The main contribution of the work is the discussion on the development of skills related to entrepreneurship for Accounting students, considering that entrepreneurship, especially through the opening of an accounting office, is one of the possible paths in terms of career that the student can tread. Another contribution is related to the adaptation to the new National Curricular Guidelines (2024), discussing that there may be some difficulty in adapting to this new proposal on the part of universities.
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    A percepção de acadêmicos de Ciências Contábeis de uma Instituição de Ensino Superior sobre seu papel em sua formação profissional
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Marinho, Caroline Costa; Severiano, Vinícius Voigt; Martins, Zilton Bartolomeu
    The purpose of this article was to analyze the perception of Accounting academics about the role of the higher education institution in your professional qualification. As for the methodological procedures, the research is classified with a quantitative approach, descriptive in relation to the objectives and survey according to the procedures. As a data collection instrument, a questionnaire with 17 (seventeen) closed questions was applied, adapted from the studies by Degenhart, Turra and Biavatti (2016), Mathias, Serafim Júnior, Besen and Araujo (2018) and Moura and Lima Filho (2019 ), electronically between April and May 2020 and validated by three professors in the field. The population consists of 101 students enrolled in the Accounting Sciences course at a community university in Santa Catarina, in 2020/1. The sample comprised 56 students who answered the questionnaire properly, which corresponds to 55.44% of the population. The data were tabulated using Google Forms® and the technique used for data analysis was descriptive statistics, through the distribution of relative frequency. The main results revealed that academics consider that the training given by the university is compatible with that required by the job market, as well as facilitating the student's entry into professional practice, in addition to bringing specific content worked during the course as preparation of attributes, skills and abilities to future bachelors in Accounting.