Análise da estrutura curricular dos cursos de ciências contábeis nas instituições públicas de ensino superior do estado de Alagoas versus a estrutura proposta pela ONU/UNCTAD/ISAR

Abstract

The economic and financial scenario, national and international, influences the formation of curricular guidelines and the contents of the Courses of Accounting Sciences, as it will develop skills and abilities in the training of students and, above all, future graduates who, possibly, will be in the job market . In the present research, the objective was to make a comparative analysis between the Curricular Structure of the Accounting Sciences Courses in the Public Institutions of Higher Education of the State of Alagoas and the structure proposed by the international organizations. As to the methodology, this research is characterized as: applied, descriptive and documentary. Also, a qualitative approach is used, since one can observe the reality of the Graduate Courses of Accounting Sciences of Public Institutions of Higher Education in the state of Alagoas. As a result, it was verified that knowledge in blocks helped to identify the approaches of the curricular structure of the Course of Graduation of Sciences of the HEIs in the state of Alagoas. Also, it was observed that the Curricular Structure of the HEI that presented the knowledge acquired in the formation of the students that most resembled the proposal for the World Curriculum was the Federal University of Alagoas (UFAL) in the municipality of Santana do Ipanema because it contains a more complete Curricular Structure, which is in accordance with the proposed World Curriculum, in spite of the other HEIs also have similarities, but there are still shortages of knowledge offered by other Universities focused on the Accounting Professional that serves the global market.