Conteúdos de apoio à controladoria ministrados nos cursos de graduação em Ciências Contábeis das instituições de ensino superior (IES) de Minas Gerais

Abstract

In result of evolution in the world of business ,much are the critics about the loss of relevance of some practices of the management accounting, as the accounting of costs, analysis of accounting demonstrations and the enterprise budget in the taking decisions process in the organizations. However new practical they had been created and developed for researchers with the objective to supply the deficiency of these practical. Among them, the Economic Value Added (EVA), Balanced Scorecard (BSC), the Theory of Constraints (TOC), Activity Based Costing (ABC) and the model of Economics Management are distinguished (GECON). Using as parameter the workmanship Relevance Lost (1987), of the authors Johnson and Kaplan, these practical had been considered as more current. The Practical criticized for the loss of its rele vance had been evaluated as traditional. The main objective of the present study, was to verify the education of this practices that serve of support to Controlling accounting given for institutions of superior education of Minas Gerais, in its accountable sciences courses of graduates. The Practical criticized for the loss of its relevance had been evaluated as traditional. One searched to verify if practical more current they are being given in the Countable Sciences courses of graduation, in which discipline of the course and it´s bibliography. For in such a way, an empirical research in 36 institutions of superior education of Minas Gerais was carried through where the plans of education had been requested of discipline that they approach the contents of Controlling accounting to the respective coordinators. It was verified that nor all the searched institutions teaching practical the most current ones, giving more emphasis practical the traditional ones. Thirty institutions give, at least, a more current content, being that none mentions the five searched contents to it. Was evidenced still, that practices, when given, are offered ones mainly in discipline of Controlling accounting and used bibliography not contemplate specifics works about the subject.