O ensino nos cursos de ciências contábeis no município de Belo Horizonte: um estudo comparativo

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1988-04

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Arantes, Esther Maria de Magalhães

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The main purpose cf this study is to present a criticaI analysis cbncerning the teaching in the Accountancy cources in Belo Horizonte. By collecting data abaut the CQurces cf Business Mana gement and Economics , we tried to show the present status cf these Accountancy courses and their major problems. Initially we consulted the literature available on the subject aiming at gathering historical and up-to- date infor mation, which allowed the discussion cf the problems coped with in the teaching cf Accountancy. Questionaires were applied in three schols and the da ta collected on teachers and pupils was organized into tables which revealed some relevant aspects concerning the courses. The obtained results enabled a critical analysis of the Accountancy courses, including remarks about their origin , evolution and present status. The conclusions carne to were based upon the evidences found during the developrnent of the researches and culrninated ' with the understanding that only ~ series of procedures aiming at value the accountant and the perfection of the Accountancy I teacher can provide an improvement in the teaching of Accountancy.

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