Curriculos dos cursos de Ciências Contábeis das IES Públicas da Paraíba: análise comparativa com a estrutura curricular mundial proposta pela ONU.

Abstract

The research has as main objective to verify the similarity between the disciplines offered in the curricula of Public Higher Education Institutions of Accounting Course of Paraíba and the World Curriculum proposed by the UN / UNCTAD / ISAR. We performed a literature search, based on documents and bibliographies on the subject under study. The pedagogical projects Curriculum of Accounting Courses of IES's Public Paraíba, precisely the current 05 institutions were selected. To achieve the result, it was used as a methodology to data collection research, which revealed with professionals of higher education of the IES's willing curricula in PPC's (Education Program Curriculum) of each related institution. Thus, we performed a comparison between PPC's and analyzed the similarity to the curriculum proposed by the UN for Higher Education Institutions of the Accounting Course. The institutions had, on average, about 63 disciplines composing their curriculum structures. In the state of Paraíba who showed a greater similarity to the World Curriculum, was UFPB Campus João Pessoa with 83% and the least similarity was presented to UEPB Campus Monteiro with 51%. It was observed that, moreover, UFPB Campus Mamanguape has the largest number of subjects associated with Practical Knowledge related to accounting stage area. It is observed that some subjects found in the Curriculum Frameworks of HEI 's are not available on the World Curriculum structure. Finally, the average level of similarity obtained by the comparison of the structures of the Course and IES 's World CV was 74%. Given the assumption, the surveyed institutions have a considerable level of supply of similar disciplines the World Curriculum, given that the results achieved a high level of similarity. Key Words: