O desenvolvimento de conteúdos e competências na disciplina de contabilidade gerencial

Abstract

This research aims to discuss the training of Accounting professionals considering the skills and content proposed by the Pedagogical Plans in relation to the Management Accounting discipline. The Management Accounting discipline is considered by students and professionals in the accounting area as one of the most important and difficult to be applied inside and outside the classroom, that is, in the corporate world. Such evidence can be seen from the analysis of the result of the CFC Sufficiency Tests. With this, this research, starting from the bibliographic study on the subject, intended to evaluate the mismatch that occurs between the theory practiced by Higher Education Institutions from the adoption of the Pedagogical Plan of the Undergraduate Course in Accounting, with the necessary practice to understand the knowledge proposed by the discipline. As a result of the research, it is possible to determine the importance of adopting technology (computers, software and programs) in order to develop all the knowledge and skills required by that discipline. The main suggestion is that there should be a change in the Pedagogical Plan of that discipline and with that, the Higher Education Institutions, start to adopt the use of technology, in order to unite the proposed theory with the practice evidenced in the companies’ reality.