A disciplina teoria da contabilidade em cursos de graduação: percepção de alunos e professores

Previous studies have shown that the course ‘Accounting Theory’ is offered in initial, undergraduate-level, intermediate and advanced courses in Brazil. In this context, the objective of this study consists of a collation of the perceptions of Accounting Theory professors and students - whether having already completed or currently enrolled in the course - in the UDESC and UFSC higher education institutions, for the purpose of comparison. In order to achieve this, two questionnaires were compiled: the first provided to professors that teach the course, and another remitted to students of the same. Following the application of these questionnaires, the results of the study show that lecture-type courses are of preference in the cases of the UDESC and UFSC alike. Additionally, approximately 45% of the UDESC students responding to the questionnaire stated that they did not have any difficulty keeping pace with the course, while in regard to the UFSC just 12% reported the same. The study also found that 85% of the UDESC students in the sample believe that the course is offered at the adequate point in the accounting major; approximately 41% of UFSC students questioned responded similarly. Further, the results show that, in the opinion of the professors in question, the content covered in Accounting Theory significantly contributes to the teaching/learning process in subsequent courses. With these findings in mind, it can be concluded that the topics addressed in the Accounting Theory subject support the development of those covered in succeeding courses.