文章基本信息

标题：Formação e atuação profissional de contadores angolanos à luz da matriz curricular da UNESC, do ISPTEC e do currículo mundial
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作者：Leopoldina Claudete dos Santos Jorge ; Januario José Monteiro ; Cleyton de Oliveira Ritta 等
期刊名称：ECCOM
电子版ISSN：2177-5087
出版年度：2021
卷号：12
期号：23
页码：341
出版社：Faculdades Integradas Teresa D'Ávila, (Fatea)
摘要：The World Curriculum arose from the need to standardize the teaching of accounting to form accountants able to operate in the global market. The research aimed to investigate the formation and professional performance of Angolan graduates in the light of the syllabus of the accounting sciences courses of the University of the Southern Catarinense (UNESC) of Brazil, the Higher Polytechnic Institute (ISPTEC) of Angola and the World Curriculum proposed UN/ UNCTAD/ISAR. The research is characterized as a descriptive qualitative approach through the case study, document analysis, and interview. The results showed the suitability of UNESC and ISPETC courses to the World Accounting Curriculum, both from the perspective of curricular matrices and the perception of UNESC graduates in the exercise of the accounting profession in Angola. This result indicates that the teaching of accounting sciences in these institutions meets the international standards of teaching content predisposed in the World Curriculum. From the interviews with the graduates of UNESC, it was possible to verify that the students easily entered the Angolan job market. Respondents mentioned that they use largely the knowledge learned in undergraduate, highlighting the contents of basic accounting, management accounting, and business finance. In general, they pointed out that the knowledge absorbed during graduation in the Brazilian context was essential in the process of professional maturation in Angola. It is concluded that the UNESC syllabus has convergence with the ISPTEC curriculum, Angolan context, and the World Curriculum, international context, and can meet the demands of the global market, training professionals able to work in local and international contexts.
关键词：Ensino da contabilidade;Currículo Mundial;Matriz Curricular;UNESC;ISPTEC