Introductory accounting discipline: characteristics of institutions, courses, teachers and profile student not counter - doi: 10.4025/enfoque.v29i2.10950

Authors

  • Márcia Bianchi Universidade Federal do Rio Grande do Sul Author
  • Simone Leticia Raimundini UFRGS – Universidade Federal do Rio Grande do Sul Author
  • Nálbia de Araújo Santos UFV – Universidade Federal de Viçosa Author
  • Luiz Paulo Lopes Fávero USP Author
  • Paulo Schmidt UFRGS – Universidade Federal do Rio Grande do Sul Author

DOI:

https://doi.org/10.4025/enfoque.v29i2.10950

Keywords:

Teaching, Accounting, Graduated Course, Professor, Student

Abstract

The teaching of accounting for the courses of Business and Economics aims to provide knowledge andunderstanding of accounting information. In this context, this research aims at analyzing the disciplineof Introductory Accounting (IC) associated categories: institutions, courses, faculty and student profileusing the Correspondence Analysis. The field research, survey type, classified as quantitative andqualitative, descriptive and exploratory was conducted among students enrolled in the first half of 2008,the discipline of IC of graduate courses in Business Administration and Economics of federaluniversities of the Rio Grande do Sul State. The results indicate that there were indications of arelationship between categories and some variables studied, there are institutions with homogeneityand heterogeneity of students in classes, most students of UFRGS and UFSM attended the whole secondary school in a private instituition while UFPEL and FURG students have attended in a privateschool so the majority of students are accomplishing the curriculum.

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Author Biographies

  • Márcia Bianchi, Universidade Federal do Rio Grande do Sul
    Professora do Departamento de Ciências Contábeis e Atuariais da Universidade Federal do Rio Grande do Sul. http://lattes.cnpq.br/0461322489692161
  • Simone Leticia Raimundini, UFRGS – Universidade Federal do Rio Grande do Sul
    Professora do Departamento de Ciências Contábeis e Atuariais da Universidade Federal do Rio Grande do Sul. Mestre em Administração e Doutoranda em Administração.
  • Nálbia de Araújo Santos, UFV – Universidade Federal de Viçosa
    Mestre em Controladoria e Contabilidade Doutoranda em Controladoria e Contabilidade.
  • Luiz Paulo Lopes Fávero, USP
    Professor da Faculdade de Economia, Administração e Contabilidade da USP
  • Paulo Schmidt, UFRGS – Universidade Federal do Rio Grande do Sul
    Professor do Departamento de Ciências Contábeis e Atuariais da Universidade Federal do Rio Grande do Sul.

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Published

2010-11-05

Issue

Vol. 29 No. 2 (2010)

Section

Original Articles

License

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How to Cite

Bianchi, M., Raimundini, S. L., Santos, N. de A., Fávero, L. P. L., & Schmidt, P. (2010). Introductory accounting discipline: characteristics of institutions, courses, teachers and profile student not counter - doi: 10.4025/enfoque.v29i2.10950. Enfoque: Reflexão Contábil, 29(2), 64-82. https://doi.org/10.4025/enfoque.v29i2.10950