Interdisciplinarity in management accounting and cost accounting in masters programs: perceptions of teachers and students
DOI:
https://doi.org/10.11606/rco.v6i14.45422Keywords:
Interdisciplinarity, managerial accounting, cost accounting.Abstract
This paper is aimed at analyzing the perception of teachers and students about the interdisciplinarity among the disciplines of management accounting and cost accounting, taught in Masters programs. The survey sample consisted of five educational institutions in the states of Minas Gerais, Santa Catarina, Amazonas, Parana and Rio Grande do Sul. This is an exploratory study that used closed questions as a research tool and had 77 respondents out of a total of 148. For the quantitative analysis of data, it was applied the Exploratory Factorial Analysis (EFA) to estimate the factors surrounding the variables related to the promoter’s elements of interdisciplinary. The results indicate that the perception of the presence of interdisciplinary in Masters programs occurs for 51% of respondents, while 49% said that there was no interdisciplinary or ignore the presence of interdisciplinary practices in the pedagogical courses. Therefore, the results suggests the isolated appreciation of the content of these two disciplines and reinforces the conception that the interdisciplinary, on the teaching of accounting, is not always observed on its explicit form on its curricular matrixes and on the courses emends.Downloads
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