Qual a percepção dos alunos, dos cursos de graduação de Ciências Contábeis em instituições de Pato Branco, em relação ao ensino da disciplina de Teoria da Contabilidade?

Abstract

Accounting Theory subject became mandatory from 1994 due to the advent of Resolution nº 003, 05 October 1992. Since then, we had seen little progress in this field of study due to the difficulties in finding adequate bibliography, prepared teachers and methods that interest the students to a theoretical subject in a predominantly practical course. Thus, this study analyzed the students' perception of Accounting courses in institutions located in Pato Branco about the teaching of Theory of Accounting subject. It aimed to analyze the point of view of the graduates and graduating students by checking their profile and the importance and satisfaction expressed by them about the theory teaching. This work is described as quantitative and it uses a questionnaire for data collecting in the three education institutions of Pato Branco: IE “A”, IE “B”; and IE “C”.. The research universe consisted of 371 graduates and undergraduates that attended the subject. From these 371 students, 244 answered the questionnaire. Then, the results were obtained and they were compared to similar studies in the literature. The sample consisted of women between 17 and 25 years that work in the accounting area. The students of IE “A” and IE “C” demonstrate great importance on Accounting Theory subject. Besides, the respondents of IE “C” are the ones that demonstrated the greatest satisfaction with the subject.