Análise sobre o ensino das disciplinas da área de métodos quantitativos nos cursos de graduação em ciências contábeis da Paraíba.

Abstract

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.