Estudo sobre o alinhamento entre a estrutura curricular de cursos de Ciências Contábeis Tocantinenses e a proposta de currículo do Conselho Federal de Contabilidade

Abstract

This study had as goal the alignment between the curricular structure of Accountancy Courses offered as in-class in HEI in Tocantins State and the curricular structure proposed by the CFC (Federal Accounting Council, in free translation), with a sample constituted of 7 (seven) HEI, being 1 (one) University, 2 (two) Colleges and 4 (four) Faculties or Schools. The data were collected in the Pedagogical Projects of the courses available on the websites of the HEIs, or received from the coordinators of the courses upon request. With the data obtained, an "Excel spreadsheet" was drawn up with one column containing the curricular subjects proposed by the CFC and in the other columns the disciplines offered by the HEIs in their courses, separated into five dimensions: a) Hourly load per block of disciplines; b) Contents of basic formation; c) Contents of professional formation; d) Contents of theoretical and practical formation; e) Optional contentes. As main results acquired in the study, it can be mentioned that: (a) all the courses comply to the ruling from CNE/CES 10/2004, referenced in the CFC proposition regarding 3,000 (three thousand) hours to fulfill the curriculum; (b) within the three assessed dimensions (basic formation, professional formation and theoretical-practical formation) there is an average alignment in percentage terms between the courses’ curriculum and the CFC proposed curriculum equivalent to 83%, being the percentage slightly bigger in the faculties’ courses; (c) the lower alignment percentage is observed in the contents of professional formation; and (d) it is not observed a direct relation between the curriculum alignment percentage and ENADE’s (Students Performance National Exam, in free translation) courses concepts. Although the alignment average percentage is considered good, it is important to courses’ coordinations to give more attention to the offer of disciplines in the professional formation area, given their importance in the future profession exercise.