CURRICULUM AND ACCOUNTING EDUCATION: A STUDY OF UNDERGRADUATE COURSES IN ACCOUNTING SCIENCES IN INSTITUTIONS OF HIGHER EDUCATION IN BRAZIL AND ARGENTINA

Abstract

The purpose of this research was to analyze the accounting education curriculum similarities and differences used in Brazil and in Argentina compared to the Model Curriculum (MC) created by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), subordinate to the United Nations Conference on Trade and Development (UNCTAD), organism associated to the United Nations (UN). To reach this goal an explorative research was realized thru a documental analyzes applied in eighteen Brazilian accounting degree programs and three Argentinean. Through the curriculum content and the disciplines teaching plan in degree programs analysis, as well as the average test it was possible to check the similarities between the curriculum of the degree programs and the proposed MC. The result shows that there is a bigger similarity in Brazil in the knowledge areas on activities management and administration, management accountancy, basic accountancy and traineeship. On the other hand, in Argentina the contents on economy, financial accountancy, advanced accountancy for industries specialized and tax advanced accountancy showed bigger similarity with the MC. However, according to the statistical test it is possible to affirm that there is no similarity differenc Lave between the Brazilian and Argentinean accounting curriculum compared to the MC.