A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS
Currently, due to globalization, it is expected that an accountant be able to act beyond their national borders. For this to occur, this professional education should comply with the whims of the market. The United Nations (un), through its unctad (United Nations Conference on Trade and Development)...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2012 |
| País: | Brasil |
| Institución: | Associação Nacional dos Cursos de Graduação em Administração (ANGRAD) |
| Repositorio: | Administração (São Paulo. Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.raep.emnuvens.com.br:article/101 |
| Acceso en línea: | https://raep.emnuvens.com.br/raep/article/view/101 |
| Access Level: | acceso abierto |
| Palabra clave: | model Aaccounting curriculum harmonization menus currículo mundial harmonização ementas |
| Sumario: | Currently, due to globalization, it is expected that an accountant be able to act beyond their national borders. For this to occur, this professional education should comply with the whims of the market. The United Nations (un), through its unctad (United Nations Conference on Trade and Development) and ISAR (International Standards of Accounting and Reporting), issued a model curriculum that can be used as a guide by all education institutions for accounting in developing their curricula. The objective of this research is to conduct a comparative study of the Model Accounting Curriculum (mc) developed by un/uncatd/isar against those adopted by universities in Minas Gerais, in order to quantitatively identify the level of similarity between the MC and the curricula analyzed. Four universities were selected: ufmg, ufsj, ufu and ufvjm, and their menus and curricula were compared with the contents proposed by the MC. It was found that, on average, 57.68% of the contents from the universities examined are similar to the curriculum proposed by the un/unctad/isar.A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THECURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS |
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