Editorial

ID: 37721

Authors: Maria de Fátima Araújo Frazão, Raimundo Nonato Lima Filho.

Source: Revista de Gestão, Finanças e Contabilidade, v. 5, n. 1, p. 1-3, January, 2015. 3 page(s).

Document type: Editorial (Portuguese)

Profile and expectations of freshmen students of Accounting Course: a survey in higher education institutions in the northwest region of São Paulo state

ID: 37722

Authors: Claudio de Souza Miranda, Adriana Maria Procópio Araujo, Raissa Alvares de Matos Miranda.

Source: Revista de Gestão, Finanças e Contabilidade, v. 5, n. 1, p. 4-20, January, 2015. 17 page(s).

Keyword: Accounting higher education , Labour Market , Profile of the entrant

Document type: Article (Portuguese) Show Abstract

The objective of this study was to analyse the profile and expectations of freshmen students of accounting. The research population was 505 freshmen students of accounting, covering ten colleges from five cities in the northwest region of Sao Paulo State, geographically close to the city of Ribeirão Preto. The methodology of the study about the objectives was descriptive and the research procedures were done through data gathering by online questionnaires. The results indicate that the freshman students of accounting choose the course because of the influence of the market characteristics. The main functions that they can work on in the future are almost unknown to the freshmen. Regarding the working areas, the research shows a strong tendency for large organizations and accounting entrepreneurship. Concerning the income of the freshmen students, the profile of the population has an average income lower than the Brazilian average. Among the difficulties found on the study, the most relevant, indicates possible deficiencies of the English language mainly from students that had studied at public schools.

Aspects of intrinsic and extrinsic motivation: an analysis with accounting sciences students in the state of Bahia according to theory of self-determination

ID: 37723

Authors: Laerson Morais Silva Lopes, Francisco Marton Gleuson Pinheiro, Antonio Carlos Ribeiro da Silva, Emmanuel Sousa de Abreu.

Source: Revista de Gestão, Finanças e Contabilidade, v. 5, n. 1, p. 21-39, January, 2015. 19 page(s).

Keyword: Academic Motivation Scale , Extrinsic and Intrinsic Motivation , Self-Determination Theory , Teaching in Accounting

Document type: Article (Portuguese) Show Abstract

The main objective of this study was to determine whether there are significant differences in the levels of motivation among public and private students on courses in Accounting in Bahia. In this way, structured questionnaires were applied based on the Academic Motivation Scale (VALLERAND et al., 1992) in three regions of the state. The data were analyzed using SPSS ® 15, through descriptive analysis, factor analysis (FA) and mean differences (t test). Considering the three perspectives of motivation (extrinsic, intrinsic and demotivation), presented by the Self-Determination Theory, this study found no statistically significant differences between public and private students motivation. However, some differences were found when alone examines gender, stage in the course and the student's age. Women have, on average, more extrinsic motivation by introjection and intrinsic motivation to perform than men. The beginners students are more motivated by introjection and less discouraged than those who are nearing graduate. Regarding age, was detected only differences from the averages of extrinsic motivation by external control. Thus, it is believed that this study will contribute to the improvement of the teaching-learning process of Accounting courses.

Perceptions of academic discipline on concepts discussed in the theory of accounting

ID: 37724

Authors: Marcio Roberto Piccoli, Tânia Cristina Chiarello, Roberto Carlos Klann.

Source: Revista de Gestão, Finanças e Contabilidade, v. 5, n. 1, p. 40-57, January, 2015. 18 page(s).

Keyword: Accounting Education , Contemporary Concepts , Theory of Accounting

Document type: Article (Portuguese) Show Abstract

This article aims to identify the perceptions of academics students of Accounting in relation to the concepts studied in the discipline of accounting theory and its relationship to other course subjects. A structured questionnaire was sent electronically to students enrolled in the three private universities in western Santa Catarina was used: University of the West of Santa Catarina (Unoesc), University of Contestado (UNC) and the University of the Community of the Region of Chapecó (Unochapecó). Data from 163 respondents were analyzed considering the students who went through the study of this discipline and those who have not yet Studied, using the Descriptive Analysis and Correspondence Analysis (ANACOR). The results indicate that most students consider the discipline of theory important for learning, for travel and to for the understanding of other disciplines. It was also observed that participants with lower age (17-21 years) had higher perceptions of expense and to loss concepts. We conclude that the discipline of accounting theory does not show significant changes after being administered in the course of Accounting, since students who have not attended the course had higher concepts for liabilities, income and loss, when compared with students already studied.

Professional practice perpectives of the ufsc accounting sciences students

ID: 37725

Authors: Marcos Laffin, Caio Cezar Telles de Castro.

Source: Revista de Gestão, Finanças e Contabilidade, v. 5, n. 1, p. 58-76, January, 2015. 19 page(s).

Keyword: Accounting , Competencies , Students

Document type: Article (English) Show Abstract

This goal of this study is to present the levels of importance and knowledge that students of the UFSC Undergraduate Program in Accounting Sciences identify for the exercise of the professional practice. The study was conducted through a survey that used two questionnaires (A and B) structured based on Likert scale. Questionnaire "A" sought to identify the importance of the course content to professional practice, and questionnaire "B" identified the level of perception that the students indicate to have of their ability for the professional practice. The contents of the two instruments were based on the dictionary of competencies developed by Cardoso (2006). Data were analyzed by means of national curriculum guidelines of Accounting Sciences, established by Resolution CNE / CES No 10/2004, which presents some caveats to the limits of the approach by competencies. The students in this study indicate how important it is to have knowledge on the language and orality inherent to the accounting practice, the state to have reasonable knowledge to work in the professional practice. Such data allow us to reflect and rethink the training organization model aimed at increasing more critical formative processes that will prioritize actions and knowledge in the articulation between accounting theory and practice.

The importance of accounting knowledge for students in management: an analysis based on influentials of judgment

ID: 37726

Authors: Jose Lindenberg Julião Xavier Filho, Síllas de Andrade Dias, Fabíola Maria de França, Alexandre César Batista da Silva, Adriana Fernandes de Vasconcelos.

Source: Revista de Gestão, Finanças e Contabilidade, v. 5, n. 1, p. 77-104, January, 2015. 28 page(s).

Keyword: Accounting , Influentials of Judgment , Management teaching

Document type: Article (Portuguese) Show Abstract

This research aimed to examine the importance given to accounting knowledge for students of management, as well as whether the student evaluation is sensitive to the experience with the curriculum component "General and Cost Accounting", offered by the Federal University of Pernambuco (UFPE) like a first contact the student with the accounting knowledge in your graduate. For execution of the study, descriptive in nature with predominantly quantitative approach, was employed a survey as a technique for collecting empirical material, as well as were used as complementary empirical source the contents of cited curriculum component and pedagogical project of course. The sample was random and independent, being used the technique of difference of average with support of the Excel®, considering the critical values and standardized test statistic z, with a minimum 10% level of significance. The total number of participants was 45,89% of the students and the results show a high important judging of the accounting knowledge before the experience with the curricular component, however, no statistical significance was observed in the difference between the average of judging the importance after this experience. This research examined the importance attributed by the students to a curriculum component through Influential Judgment (IJ), which are understood as socio-economic characteristics that may interfere with the judgment of the importance of accounting knowledge for managers. However, even considering this perspective, no statistical difference was observed after the students have taken the experience with the curriculum component. The results show iconic in the sense that knowledge in accounting is obligatory for management courses and is essential for the manager graduation, although students recognize the importance of accounting knowledge before the curricular experience and not improve its assessment after such contact.

Growth or retraction: what tendencies do indices for vacancy offer, registrations and number of graduates in brazilian accounting science programs expose?

ID: 37727

Authors: Daniele Silva Rodrigues, Nálbia de Araújo Santos, Monique da Silva Santana.

Source: Revista de Gestão, Finanças e Contabilidade, v. 5, n. 1, p. 105-122, January, 2015. 18 page(s).

Keyword: Accounting Science/Education , Higher Education , Higher Education Tendencies

Document type: Article (Portuguese) Show Abstract

This study aims to identify possible tendencies from offered vacancy indices, registrations and number of graduates in the field of Accounting Science, both in presential and distance education, from 1995 to 2012. Expansion policies and the increasing access of the Brazilian Higher Education System (“Sistema de Educação Superior”) (SES), institutionalized by the government, are considered as a context to understand these tendencies. The main data sources used were micro data from the Higher Education Census (“Censo de Educação Superior”) (CES) from 1995 to 2012. This study carried out descriptive and analytical procedures in a trending movement for these indices from 1995 to 2012. The results suggest that the growth in the offer of vacancies was expressive throughout the period. This movement was not followed in the same rate by the number of interested candidates to compete for a position in the Accounting Science program. There is an oversupply on offers for vacancies with a rising tendency in private institutions. The evolution in the registration rate in distant education courses (“Cursos de Educação à Distância”) (EAD) is inconstant. There is a concentration of enrolled students at a lower number in Higher Education Institutions (“Instituições de Ensino Superior”) (IES) of a public nature, in contrast with the pulverized distribution on registrations among a higher number of private IES. The completion rate in Accounting Science presents high and low alternate periods for the presential modality. However, there is evidence on high evasion and/or retention index. The course assessment tools indicate possible problems in the offering of the education service and deficiencies regarding the under graduation of students in Accounting Science.

Academic formation in accounting sciences and its relationship with the labor market: the perception of the accounting sciences´ students of a higher education federal institution

ID: 37728

Authors: Valdineide dos Santos Araujo, Djalmir Gomes dos Santos, Paulo Roberto Nóbrega Cavalcante, Edmery Tavares Barbosa.

Source: Revista de Gestão, Finanças e Contabilidade, v. 5, n. 1, p. 123-139, January, 2015. 17 page(s).

Keyword: Accountant , Competences , Higher education , Professional requirements

Document type: Article (English) Show Abstract

The labor market demands have required from the accounting professionals to enhance their skills and competences so as to meet, effectively, the current requirements. This piece of research aimed at understanding the students´ perception of the Accounting Sciences course, of a Higher Education Federal Institution, in regard to the academic formation that they have been receiving and the professional guidance they are meant to have in order to enter the labor market. The study encompassed 105 students from the 7th and 8th morning/afternoon terms and from the 9th and 10th evening term of the Accounting Sciences course of a Federal Institution of Higher Education. As concerns the methodology, it was based on the exploratory approach with qualitative approach and the descriptive research with quantitative approach, by means of the bibliographical research and the use of questionnaire. The surveyed variables refer to the student´s profile, the professional requirements in relation to the job market demands, the students´ necessary competences and perception on the academic formation they are receiving as well as their training for entering the labor market. It was noticed that the students, in their majority, do not take part, regularly, in extracurricular activities, such as: conferences, seminars and lectures. They also do not demonstrate complete agreement regarding the fact that they are acquiring the necessary competences for entering and acting in the labor market and, in an emphatically way, they reveal disagreement in relation to the adequacy of the curricular grid of this Institution´s course to the current accountant formation. It can be concluded that the Higher Education Institution must prioritize the development of competences, skills and values that ensure the students conditions for their professional entry to the job market.