Perfil da disciplina de contabilidade de custos nas universidades brasileiras: uma análise nos cursos de administração

Abstract

Education, base of support and development of any economy, has been studied throughout history. Regarding to higher education, there is a line of thought according to which universities must adapt to change in the professional market, and another to argue that universities should be at the forefront of professional issues. To contribute to the teaching of cost discipline in the bachelor degree in Business Administration in Brazilian universities, this study has the general objective to identify the profile of this discipline in order to identify the structure, nomenclature, methods, evaluation process, contents and bibliography; as well as compare the similarities and particularities of the results obtained here with previous studies. The research is quantitative, and is characterized as descriptive and documentary. The research universe was defined based on the Folha University Ranking 2015 and was composed of the top 50 universities. The results show that: (i) the nomenclature is quite heterogeneous, the most common being "Cost Accounting", "Managerial Accounting" and "Cost Management"; (ii) there is a certain homogeneity in the structure of teaching plans of Brazilian universities; (iii) the most widely used teaching methodology is "Expository Lesson"; (iv) the most common evaluation process is the "Proof"; (v) the main contents discussed are "Terminology and cost concepts" and "Costs for decision"; (vi) the most mentioned bibliography was "Cost Accounting" of the author Eliseu Martins. Comparison with previous studies shows that each one has its own peculiarities, can`t be said that there is full similarity between our findings and those resulting from research conducted in American institutions and study at universities of Santa Catarina - Brazil. However, it can be said to exist closer to the results of this state study.