INTERNATIONAL ACCOUNTING KNOWLEDGE IN ACCOUNTING GRADUATION COURSES: THE ANALYSIS OF OFFER IN SUPERIOR EDUCATIONAL INSTITUTIONS IN BRAZILIAN CAPITALS
DOI:
https://doi.org/10.11606/rco.v2i2.34708Keywords:
International Accounting, graduation courses, CNE/CES 10/2004 ResolutionAbstract
The resolution CNE/CES number 10/2004, from Ministry of Education, states that the accounting graduation courses should have their content based on the knowledge of the national and international economic and financial scenario, in order to provide the balancing of international accounting rules and standards. This study aims to the adhesion of superior educational institutions, located in Brazilian capitals, to their knowledge in international accounting. The examined courses are those of graduation in accounting. The research was based on the curriculum guidelines of the resolution CNE/CES number 10/2004 of the Ministry of Education until July 2006. The accounting curriculum plans, for graduation courses in superior institutions of Brazilian capitals, were analyzed. Out of 888 institutions established in Brazil, 286 were selected (32.20%) which are institutions located in the Brazilian capitals. Out of these ones, 183 (63.99%) have published their curriculum plans on Internet. The subject called International Accounting or its similar, however, based on data analysis, was present in only 44 curriculum plans, what represents 4.96% of the population, 15.39% of the sampling and 24.04% of curriculum plans published on Internet.Downloads
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