Análise das fichas de disciplina de perícia contábil nos cursos de Ciências Contábeis das IES públicas de Minas Gerais

Abstract

The Forensic Accounting is one of the careers that accounting professionals can follow and it is a set of procedures used for the search of technical evidence. In this context, the aim of this work is to identify and analyze the teaching conditions through the forensic accounting syllabuses in the accounting courses of public universities of Minas Gerais, concerning their workload, contents, methodology, bibliography used, term and part of the day in which it is given, name given by these universities and range in the Enade grade. The research is classified as descriptive, with a qualitative approach to the problem, and the technical procedure used was the documentary research of the syllabuses of public colleges, using a sample of six institutions. It was found that the course is essentially offered at night with a 60 hour workload and the names given to the discipline are similar, with emphasis on the inclusion of the term "arbitration". The contents offered are about basic concepts of forensics, techniques, procedures and arbitration, while the contents offered with less prominence are fraud and accounting errors, proceduralism of judicial forensic and evaluation methods and concepts. It was also verified that the public universities are classified in ranges 5 and 4 of the Enade grade and only one in range 2. The bibliography used is quite common among the colleges with emphasis on two authors, and it was observed the absence of recommendation of scientific papers.