Ensino superior em Ciências Contábeis: um estudo nas instituições privadas do município de São Luís-MA

Abstract

The activities related to accounting profession have been gaining more market media and credibility within society, increasing the importance of the profession. This way, the number of Colleges of Accounting is growing so fast in Brazil, and an analysis whether these characteristics has been serving the wishes of society that requires professionals trained and competent is necessary. Thus, this research deals with the Higher Education in Accounting Field in Private Institutions in the city of Sao Luis (Brazil), covering egress profile of the students and the curricular structure of private colleges. Thus, the main purpose of this study is to analyze the adequacy of current accounting science of Private Higher Education Institutions of São Luis skills required by society to these professionals. The research is characterized as qualitative since it was an analysis of the pedagogical project of the course of Accounting, through the literature and documental research. The literature review took place from the literature related to education as higher education and the course of Accounting as well as to its professionals. The documental research was used to analyze the work done by private institutions. The institutions selected for the study had the recognition of the counting Program by the Ministry of Education. So, College of Sao Luis, Atenas Maranhense College, The University Center of Maranhão, and Higher Education Unit of Don Bosco, were the object of analysis that had evaluated the pedagogical projects and also their curriculum in accordance to the profile drawn by society. At the end of the study, it was felt that private institutions of the city of Sao Luis maintains a teaching structure that seeks to match the profile of the professional accounting needs of society.