Conteúdos indicados para a disciplina de contabilidade gerencial segundo os docentes do curso de Ciências Contábeis das instituições de ensino superior do Estado do Paraná

Abstract

The present work sought to identify which contents should be part of the managerial accounting discipline according to the view of the teaching staff of the higher education institutions of Paraná, since managerial accounting is increasingly present in organizations and contributing as a competitive differential. This research is descriptive whose data were collected through Survey, in which a questionnaire, semi - structured, based on the bibliographical survey was applied to the teachers of the Accounting Sciences Courses of the State of Paraná and the data were analyzed in a quantitative way. It is concluded that management accounting is interdisciplinary and is evolving, although cost content is still a very relevant topic for the discipline, other items such as budget control, financial indicators, profit planning and business intelligence should also be present in the Teaching in the view of the teachers who participated in the research. It was also verified that the managerial accounting books researched do not fully meet the contents that in the view of the teachers who participated in the research.