Revista de Gestão, Finanças e Contabilidade

04-20

Authors: laudio de Souza Miranda, Adriana Maria Procópio Araújo, Raïssa Alvares de Matos Miranda

The objective of this study was to analyse the profile and expectations of freshmen students of accounting. The research population was 505 freshmen students of accounting, covering ten colleges from five cities in the northwest region of Sao Paulo State, geographically close to the city of Ribeirão Preto. The methodology of the study about the objectives was descriptive and the research procedures were done through data gathering by online questionnaires. The results indicate that the freshman students of accounting choose the course because of the influence of the market characteristics. The main functions that they can work on in the future are almost unknown to the freshmen. Regarding the working areas, the research shows a strong tendency for large organizations and accounting entrepreneurship. Concerning the income of the freshmen students, the profile of the population has an average income lower than the Brazilian average. Among the difficulties found on the study, the most relevant, indicates possible deficiencies of the English language mainly from students that had studied at public schools.

40-57

Authors: Marcio Roberto Piccoli, Tânia Cristina Chiarello, Roberto Carlos Klann

This article aims to identify the perceptions of academics students of Accounting in relation to the concepts studied in the discipline of accounting theory and its relationship to other course subjects. A structured questionnaire was sent electronically to students enrolled in the three private universities in western Santa Catarina was used: University of the West of Santa Catarina (Unoesc), University of Contestado (UNC) and the University of the Community of the Region of Chapecó (Unochapecó). Data from 163 respondents were analyzed considering the students who went through the study of this discipline and those who have not yet Studied, using the Descriptive Analysis and Correspondence Analysis (ANACOR). The results indicate that most students consider the discipline of theory important for learning, for travel and to for the understanding of other disciplines. It was also observed that participants with lower age (17-21 years) had higher perceptions of expense and to loss concepts. We conclude that the discipline of accounting theory does not show significant changes after being administered in the course of Accounting, since students who have not attended the course had higher concepts for liabilities, income and loss, when compared with students already studied.

77-104

Authors: José Lindenberg Julião Xavier Filho, Síllas de Andrade Dias, Fabíola Maria de França, Alexandre César Batista da Silva, Adriana Fernandes de Vasconcelos

This research aimed to examine the importance given to accounting knowledge for students of management, as well as whether the student evaluation is sensitive to the experience with the curriculum component "General and Cost Accounting", offered by the Federal University of Pernambuco (UFPE) like a first contact the student with the accounting knowledge in your graduate. For execution of the study, descriptive in nature with predominantly quantitative approach, was employed a survey as a technique for collecting empirical material, as well as were used as complementary empirical source the contents of cited curriculum component and pedagogical project of course. The sample was random and independent, being used the technique of difference of average with support of the Excel®, considering the critical values and standardized test statistic z, with a minimum 10% level of significance. The total number of participants was 45,89% of the students and the results show a high important judging of the accounting knowledge before the experience with the curricular component, however, no statistical significance was observed in the difference between the average of judging the importance after this experience. This research examined the importance attributed by the students to a curriculum component through Influential Judgment (IJ), which are understood as socio-economic characteristics that may interfere with the judgment of the importance of accounting knowledge for managers. However, even considering this perspective, no statistical difference was observed after the students have taken the experience with the curriculum component. The results show iconic in the sense that knowledge in accounting is obligatory for management courses and is essential for the manager graduation, although students recognize the importance of accounting knowledge before the curricular experience and not improve its assessment after such contact.

123-139

Authors: Valdineide dos Santos Araujo, Djalmir Gomes dos Santos, Paulo Roberto Nóbrega Cavalcante, Edmery Tavares Barbosa

The labor market demands have required from the accounting professionals to enhance their skills and competences so as to meet, effectively, the current requirements. This piece of research aimed at understanding the students´ perception of the Accounting Sciences course, of a Higher Education Federal Institution, in regard to the academic formation that they have been receiving and the professional guidance they are meant to have in order to enter the labor market. The study encompassed 105 students from the 7th and 8th morning/afternoon terms and from the 9th and 10th evening term of the Accounting Sciences course of a Federal Institution of Higher Education. As concerns the methodology, it was based on the exploratory approach with qualitative approach and the descriptive research with quantitative approach, by means of the bibliographical research and the use of questionnaire. The surveyed variables refer to the student´s profile, the professional requirements in relation to the job market demands, the students´ necessary competences and perception on the academic formation they are receiving as well as their training for entering the labor market. It was noticed that the students, in their majority, do not take part, regularly, in extracurricular activities, such as: conferences, seminars and lectures. They also do not demonstrate complete agreement regarding the fact that they are acquiring the necessary competences for entering and acting in the labor market and, in an emphatically way, they reveal disagreement in relation to the adequacy of the curricular grid of this Institution´s course to the current accountant formation. It can be concluded that the Higher Education Institution must prioritize the development of competences, skills and values that ensure the students conditions for their professional entry to the job market.