Ensino de contabilidade pública: um estudo no ensino superior no estado de Minas Gerais

Abstract

The purpose of this study was to analyze whether the teaching contents of the Accounting Sciences Course of Higher Education Institutions (IES) of the State of Minas Gerais are in line with the Brazilian Dtandars Applied to the Public Sector (NBCASP). In order to do so, we analyzed the programme contents of the courses in Accounting Sciences of Minas Gerais, the sample was formed by 32 public and private institutions, which presented the course in the classroom teaching modality, making up a percentage of 47% of IES. The collection was from April to October 2016. The model proposed by Maciel et al. (2015) in a similar study in the state of Rio Grande do Sul, with the creation of the Adhesion Index - INBCASP. For the analysis was done using statistics and analysis of the differences between the means through Anova. The results showed an adhesion index of 40.9%. Therefore, it is necessary to update the IES of Minas Gerais in order to prepare students for the demands of the labor market. It is worth mentioning that more norms came into force in January 2017 and once again will require adjustments in the curricula of Public Accounting teaching.