%0 Journal Article
%T ESTRUTURA CURRICULAR DO CURSO DE CI那NCIAS CONT芍BEIS NO BRASIL VERSUS ESTRUTURAS CURRICULARES PROPOSTAS POR ORGANISMOS INTERNACIONAIS: UMA AN芍LISE COMPARATIVA STRUCTURE OF THE ACCOUNTANCY CURRICULUM IN BRAZIL VERSUS CURRICULAR STRUCTURES PROPOSED BY INTERNATIONAL AGENCIES: A COMPARATIVE ANALYSIS
%A Ernani Ott
%A Charline Barbosa Pires
%J Revista Universo Cont芍bil
%D 2010
%I Universidade Regional de Blumenau
%X As altera  es ocorridas nas 迆ltimas d谷cadas no ambiente de neg車cios t那m afetado a atua  o das empresas e, por conseq邦那ncia, o exerc赤cio da profiss o cont芍bil. Organismos internacionais como o IFAC, ISAR/UNCTAD, AICPA e AECC, preocupados com a capacidade das IES em formar profissionais cont芍beis capazes de atender 角s novas demandas dos empregadores, t那m emitido relat車rios que revelam as compet那ncias que os egressos dos cursos de Ci那ncias Cont芍beis devem ter ao ingressar no mercado de trabalho visando, portanto, alinhar a estrutura curricular e as exig那ncias do mercado. Nesse contexto, o objetivo desse artigo 谷 apresentar um estudo comparativo das estruturas curriculares propostas pelo IFAC, ISAR/UNCTAD, AICPA e AECC e pela Resolu  o CNE/CES no. 10/2004, especialmente no que tange 角s compet那ncias, habilidades e atitudes que devem ser desenvolvidas. Os resultados indicam que as diretrizes curriculares que orientam o desenho dos curr赤cula de Ci那ncias Cont芍beis no Brasil reconhecem a necessidade do desenvolvimento de compet那ncias relacionadas 角 forma  o profissional, complementada por conhecimentos organizacionais, administrativos e de TI, al谷m do desenvolvimento de habilidades como: comunica  o, lideran a e interpessoais, alinhando-se, assim, com as propostas de organismos como IFAC, ISAR/UNCTAD, AICPA e AECC The changes that occurred in the business environment during the last few decades have affected the work of businesses and, consequently, the professional practice of accountancy. International organizations such as IFAC, ISAR/UNCTAD, AICPA and AECC, concerned about the capacity of IHE to train accountants who can respond to the new demands of employers, have issued reports that reveal the competencies required from graduates of accountancy courses, when they enter the job market, aiming, thus, to align the structure of the curriculum with the market demands. In this context, the present article aims to present a comparative study of the curricular structures proposed by IFAC, ISAR/UNCTAD, AICPA and AECC and by Resolution CNE/CES nr. 10/2004, especially regarding the competences, skills and attitudes that need to be developed. The results indicate that the curricular guidelines that guide the design of accountancy course curricula in Brazil acknowledge the need to develop competences related to professional training, complemented by knowledge of organization, administration and IT, besides the development of skills such as: communication, leadership and interpersonal relations, thus becoming aligned with the proposals made by organizations such as IFAC
%K Contabilidade
%K Educa  o cont芍bil
%K Estrutura curricular.
%U http://proxy.furb.br/ojs/index.php/universocontabil/article/view/1147