Currículos dos cursos de Ciências Contábeis das Universidades Federais Brasileiras: uma análise de adequação à proposta nacional de conteúdo do Conselho Federal de Contabilidade e o desempenho dessas IFES no ENADE

Abstract

The curricular structure of higher education institutions that offer the course in Accounting will provide their students with adequate knowledge and develop their skills and expertise to the profession. In order to analyze the adequacy of the curricula of Federal Institutions of Higher Education (IFES) compared with the curricular proposal of the Federal Accounting Council (CFC), comes the object of this study. For its development was conducted descriptive research, document and literature, and for the processing of data was through the qualitative method. The Ministry of Education through the E-MEC site listed 38 courses in Accounting in federal institutions offering the course in the classroom mode, and of those, 25 were analyzed curricula. The comparison was made with the National Proposal for a Federal Accounting Council Content, segmented into blocks of training and the performance of these institutions in the National Student Performance Exam (ENADE). It was observed that in general universities had an adequate level of 61.56% and building blocks were given 65.40% respectively in "Formation of Basic Block", 63.84% in the "professional training block" and 61.40% in "Training Block Theory and Practice". Universities that provided the highest average in ENADE not also granted the best percentage of curriculum grip, however, some other show that relationship exist as the average grip and the note on the exam. Thus, it is concluded that the average adherence between the curricula of the IFES Curriculum Proposal CFC has a partial list with your notes in ENADE.