文章基本信息

标题：THE IMPORTANCE OF ACCOUNTING KNOWLEDGE FOR STUDENTS IN MANAGEMENT: AN ANALYSIS BASED ON INFLUENTIALS OF JUDGMENT
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作者：José Lindenberg Julião Xavier Filho ; Síllas de Andrade Dias ; Fabíola Maria de França 等
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2015
卷号：5
期号：1
页码：77-104
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出版社：University of State of Bahia
摘要：This research aimed to examine the importance given to accounting knowledge for students of management, as well as whether the student evaluation is sensitive to the experience with the curriculum component "General and Cost Accounting", offered by the Federal University of Pernambuco (UFPE) like a first contact the student with the accounting knowledge in your graduate. For execution of the study, descriptive in nature with predominantly quantitative approach, was employed a survey as a technique for collecting empirical material, as well as were used as complementary empirical source the contents of cited curriculum component and pedagogical project of course. The sample was random and independent, being used the technique of difference of average with support of the Excel®, considering the critical values and standardized test statistic z, with a minimum 10% level of significance. The total number of participants was 45,89% of the students and the results show a high important judging of the accounting knowledge before the experience with the curricular component, however, no statistical significance was observed in the difference between the average of judging the importance after this experience. This research examined the importance attributed by the students to a curriculum component through Influential Judgment (IJ), which are understood as socio-economic characteristics that may interfere with the judgment of the importance of accounting knowledge for managers. However, even considering this perspective, no statistical difference was observed after the students have taken the experience with the curriculum component. The results show iconic in the sense that knowledge in accounting is obligatory for management courses and is essential for the manager graduation, although students recognize the importance of accounting knowledge before the curricular experience and not improve its assessment after such contact.