Ensino de contabilidade pública em IES da Região Norte do Brasil: adequação às diretrizes propostas pelo CFC e às NBCASP

Abstract

The objective of this study was to analyze the level of conformity between the contents of Public Accounting contained in the pedagogical projects of undergraduate courses in Accounting Sciences of Institution of Higher Education of the North region of Brazil with the proposal of the Federal Counsel of Accounting and the Brazilian Norms of Accounting Applied to the Public Sector. The research was descriptive and documentary in nature, since it had as its data source the programmatic contents and menus of the discipline of public accounting, published by the Institutions of Higher Education surveyed. The research was predominantly covered with quantitative characteristics, using a statistical analysis technique. The sample is made up of 33 Higher Education Institutions located in the states of the North region of Brazil, which offer the courses of Accounting Sciences in the face-to-face modality and that made available its programmatic content and menus of the discipline of Public Accounting in its electronic pages. The data analyzes were elaborated in tables, tables and graphs, based on descriptive statistical technique and evaluation of means differences using analysis of variance, through ANOVA Single Factor. The results indicate that the institutions attend not very significantly the contents of the curriculum of the Federal Accounting Council and the items of the Brazilian Accounting Standards Applied to the Public Sector. With the proposal of training by the CFC the content of training for the professional starts to attend to the theory of accounting, and thus increase the field of actuarial activities and quantification of financial information, it is important that the contents of theoretical and practical training are contemplated during the supervised curricular internship, complementary activities, therefore, the minimum curriculum for Higher Education Institutions, would be the core of indispensable subjects.