Uma investigação crítico-avaliativa dos impactos das diretrizes curriculares da resolução no 10/ 2004

Abstract

This article is aimed at analyzingstudents’ perceptions in relation to the impacts of the curricular guidelines proposed by number 10/ 2004 CNE/ CES Resolution in A ccountingUndergraduateCourses in a public and a private university. This study features an empirical and theoretical approach as a means of collectingnecessary data to its development through the application of a 23-question questionnaire, characterizing the inductivemethod. In order to verify the different perceptions, Mann-Whitney’s statistical U test has been used in addition to a descriptive analysis. It has been concluded that Public Higher Education Institution – HEI - students, as far as the Resolution is concerned, demonstrated in their great majority negative impacts, while thosewho go to privateHigher Education Institutions under the same circumstances have reflected positive impacts.