Lean manufacturing: um estudo sobre a percepção de conhecimento dos discentes do curso de Ciências Contábeis

Abstract

This article aimed to identify the perception of Accounting students about their knowledge of lean manufacturing tools and the perception of the relevance of this knowledge for their professional training. To achieve this objective, a quantitative approach was used to survey data using a questionnaire with Likert-type alternatives applied to students of the Accounting course in the Ituiutaba microregion. Descriptive statistical analysis was used to identify the profile of respondents, with a significant presence of women between 18 and 25 years old, between the 2nd and 4th period of the course, with professional activity outside the accounting area. The perception of the level of knowledge of Lean manufacturing tools by students was considered low for all listed tools identified through descriptive analysis of the data and Student's T-test, which can be justified by the profile of the respondents, most of whom are in the initial periods of the course. Regarding the perception of the importance of this knowledge for better interpretation of asset changes and their subsequent recording and analysis, it was considered high after descriptive analysis of the data and Student's T test, a finding that can be justified when considering that the majority of respondents work professionally.