BATISTA, F. F.; http://lattes.cnpq.br/6704870624223908; BATISTA, Fabiano Ferreira.
Résumé:
The objective of this research is to analyze the disciplines of the area of quantitative methods
offered in the courses of Accounting Sciences of the Higher education Institutions - HEI of
the interior of the Paraiba State, acted by three institutions, being a federal one, a state one
and a matter, they are accomplishing the objective of supplying basic knowledge in the area
to the graduates and futures accountants. For so much, it proceeded with the technique of
indirect and direct research involving the bibliographical and documental research and of
rising, through questionnaires about on basic knowledge of the disciplines of the area of
quantitative methods, addressed to the conclusive of the course of Accounting of researched
HEI. As for the type of research, this one it was characterized as descriptive and exploratory
concerning identifying the disciplines of the area of quantitative methods in the Pedagogic
Project of the Course - PPC of the analyzed courses, and which the contents approached by
the same ones, besides verifying the knowledge of the conclusive graduates of HEI
researched concerning the contents of the disciplines objects of that investigation. With that,
it was verified that a larger amount of these disciplines in Federal HEI and that it has a larger
adherence to the contents proposed by TD 21 of ISAR/UNCTAD/ONU and by the National
Proposal of Contents for the Degree Course in Accounting Sciences, elaborated with base in
the Resolution CES/CNE n°. 10/2004. It was ended that the conclusive graduates present a
knowledge degree in the area of quantitative methods limited, because only 45% of the
conclusive of the researched institutions got right the subjects on basic knowledge of the
disciplines of the area of quantitative methods.
