A estrutura do Curso de Ciências Contábeis na UEA: análise sobre o enfoque gerencial

Abstract

It is understood as managerial accounting the approach given by Accounting Sciences in the decision process, being treated in a personalized way, without bureaucracy, according to the interests of the internal users. The purpose of this article is to analyze if the structure of the course of Accounting Sciences at the University of the State of Amazonas is adequate for the training of the managing accountant at the time in which it seeks to bring a direction for improvements based on data collected through questionnaires applied to professionals with a high level of experience in the field and the final students of the course. It was found that the structure of the course is not yet adequate, but is moving in that direction. The directions for improvement include academic activities that involve the student in scenario assessment situations, such as case studies, more emphasis on the issue of accounting practices, in order to consolidate theoretical knowledge, greater offer of elective courses and other activities such as tables round and technical visits.