Os cursos de ciências contábeis no Brasil e o conteúdo das disciplinas de sistemas de informação: a visão acadêmica versus a necessidade prática

Abstract

The purpose of this study is to identify and quantify the perceived importance given to different topics from Information System field to be taught at accounting graduate Courses. A sample of 200 accounting practitioners from the Ribeirão Preto area (State of São Paulo ) and 71 professors in Accounting from the State of São Paulo Universities (Brazil ) were investigated for this purpose. The results shows that the differences in emphasis given to the 33 selected specific topics are very small. Since the content of Information System field being taught in Accounting graduate Courses is being considered inadequate for the practitioners, this might indicate the need for restructuring the Accounting graduate course to meet the practical needs of accountants and academics expectations. Implications and results will be presented here.