Análise da temática Contabilidade Gerencial na formação em Ciências Contábeis de IES mineiras à luz do Currículo Mundial e da Proposta Nacional do CFC/FB

Abstract

This research aimed to identify and analyze the compliance level of management accounting contents in the subject descriptions of Accountancy courses at Higher Education Institutions (HEIs) in the state of Minas Gerais, in the light of the Global Curriculum (GC) developed by the UN / UNCATD / Isar and the National Proposal submitted by the Federal Accounting Council (CFC) / Brazilian Accounting Foundation (FBC). The selected sample consisted of 23 public and private higher education institutions from Minas Gerais that offer the Accountancy course and published the curricular structures on their institutional websites. Through the analysis of the content of curricula and plans of disciplines related to the management accounting area, it was found that, with respect to the National Proposal, there were few differences between the offer of subjects and contents analyzed between public and private institutions. There was some homogeneity in the presence of the topics covered by educational institutions, as all education institutions have more than half of the management accounting-related content. A different is noteworthy between public and private institutions in the supply of content indicated by the discipline Management Information Systems, which 47% of private HEIs do not offer, while only one of the public institutions does not offer the discipline. In relation to the GC, the HEIs have differences in common in the way they approach the content. The contents that are covered most at the HEIs are discussed in the subjects Financial Statement Analysis, Controllership and Management Accounting.