Proposição de conteúdos programáticos para a inserção da educação financeira na formação em Ciências Contábeis

Abstract

This work aimed to propose a list of syllabuses for the insertion of Financial Education (FE) in Accounting Sciences training. This is a basic research, classified as exploratory, with a qualitative approach, whose technical procedures involved bibliographic and documentary research. Data collection took place in a primary way, opting for the application of a questionnaire, via Google Forms, to the members that make up the Brazilian Financial Education Olympics Network (OBEF), of which five participated in the research. The raised questions consider the seven objectives of the Financial Education conceptual model proposed in the Master Plan that consolidates the National Strategy for Financial Education. The research results point out among the indicated syllabuses: Law institutions; Social legislation; Fundamental rights; Consumer Defense Code; Conscious consumption; Fundamentals of macroeconomics and microeconomics; Savings, investment and financial system; Marketing fundamentals and consumer behavior; Financial Market; Long-term and short-term sources of finance; Collective reflection on FE in a critical perspective; Family role in financial planning; Leadership and human behavior; Financial analysis and management tools; Structure and cost of capital; Personal finances; Basic pension; Health insurance models; Credit opportunities and alternatives; Basic foundations of economic theory, among others.