A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS

Authors

  • Larissa Couto Campos Universidade Federal de Uberlândia, Uberlândia/MG
  • Sirlei Lemes Universidade Federal de Uberlândia, Uberlândia/ MG

DOI:

https://doi.org/10.13058/raep.2012.v13n1.101

Keywords:

model Aaccounting curriculum, harmonization, menus

Abstract

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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Author Biographies

Larissa Couto Campos, Universidade Federal de Uberlândia, Uberlândia/MG

Graduanda em Ciências Contábeis pela Universidade Federal de Uberlândia. Áreas de interesse em pesquisa: Educação em Contabilidade

Sirlei Lemes, Universidade Federal de Uberlândia, Uberlândia/ MG

Doutora em Controladoria e Contabilidade Instituição pela FEA/USP. Áreas de interesse em pesquisa: Contabilidade Internacional e para usuários externos

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Published

2012-03-31

How to Cite

Campos, L. C., & Lemes, S. (2012). A COMPARATIVE ANALYSIS BETWEEN THE WORLD CURRICULUM PROPOSED BY THE UN/UNCTAD/ISAR AND THE CURRICULUMS OF FEDERAL UNIVERSITIES IN MINAS GERAIS. Administração: Ensino E Pesquisa, 13(1), 155–194. https://doi.org/10.13058/raep.2012.v13n1.101

Issue

Vol. 13 No. 1 (2012): Janeiro-Março

Section

Articles

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