<b>Course structure of undergraduate courses in accounting at Federal Universities in southern Brazil: specialist or generalist training?</b> - doi: 10.4025/enfoque.v31i2.13997

Abstract

The core curriculum of undergraduate courses in Accounting in Brazil is regulated by guidelines established by the CNE/CES 10/2004 Act. Although the guidelines give directions to the course structure, they allow each institution to establish other requirements in accordance with regional realities. The aim of this paper is to identify the trend followed by the Accounting courses offered by public universities in Southern Brazil, i.e., whether their course requirements aim at a generalist or a specialist accountant. The population of the research was composed of six courses, offered by the following universities: UTFPR UFPR, UFSC, UFRGS, FURG and UFSM.  In its conclusion, the research acknowledged a strong alignment between the guidelines of the CNE/CES 10/ 2004 Act and the course structures studied. Subjects in the areas of Administration, Economics, Commercial and Corporate Law and Financial Mathematics were found in all of them (100%). Among the Accounting subjects, Analysis of Financial Reports, Cost Accounting, Audit, Introductory Accounting, Public Accounting, Forensic Accounting and Accounting Theory were also found in all courses (100%). Finally, it was noticed that the courses examined aim primarily at a generalist formation.