Comparative analysis among the pedagogic political project of the accounting sciences course, of a Paraná state university and the requirements for the Brazil federal revenue tax auditor exam

Authors

  • Eduardo Alves Gomes UNIVERSIDADE ESTADUAL DO OESTE DO PARANÁ - UNIOESTE
  • Glaucia Daniela Dias UNIVERSIDADE ESTADUAL DO OESTE DO PARANÁ - UNIOESTE
  • Deisy Cristina Corrêa Igarashi UNIVERSIDADE ESTADUAL DO OESTE DO PARANÁ - UNIOESTE
  • José Braz Hercos Junior UNIVERSIDADE ESTADUAL DE MARINGÁ - UEM

Keywords:

Pedagogic Political Project, Accounting, Tax Auditor

Abstract

The Accounting Sciences course provides to its former students a diversified activities group that can be provide by a professional of area, but research accomplished have been evidencing a specific demand for the public area. This study has for objective to accomplish a comparative analysis among the pedagogic political project (PPP) of the Accounting Sciences course of the Paraná State University, and the requirements for the federal revenue tax auditor exam in Brazil, with objective to observe if PPP contemplate the present items in the exam. The proposal of this study is based in a research accomplished among the course academics, which evidenced that a significant portion of the students have interest for the public area, especially in the exam analysis object. This research consists of a case study, with exploratory and descriptive character, witch made use of bibliographical and documental research and participant observation. As analysis result of the elements it was observed that actual PPP in the study object course, presents elements that allow to reach an approached punctuation of 119 points, which is inferior the relative minimum punctuation to the areas of Specific Knowledge I and II, that join would result approximately 142 points, when inconsiderate the General Knowledge area.

Author Biographies

Eduardo Alves Gomes, UNIVERSIDADE ESTADUAL DO OESTE DO PARANÁ - UNIOESTE

Possui graduação em Ciências Contábeis pela Universidade Estadual do Oeste do Paraná - UNIOESTE, campus Foz do Iguaçu, Brasil.

Glaucia Daniela Dias, UNIVERSIDADE ESTADUAL DO OESTE DO PARANÁ - UNIOESTE

Possui graduação em Ciências Contábeis pela Universidade Estadual do Oeste do Paraná - UNIOESTE, campus Foz do Iguaçu, Brasil.

Deisy Cristina Corrêa Igarashi, UNIVERSIDADE ESTADUAL DO OESTE DO PARANÁ - UNIOESTE

 

Professora no Centro de Ciências Sociais Aplicadas da Universidade Estadual do Oeste do Paraná – UNIOESTE, Brasil.

Possui doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina – UFSC, Brasil. Mestre em Engenharia de Produção e também em Contabilidade pela Universidade Federal de Santa Catarina – UFSC, Brasil.

José Braz Hercos Junior, UNIVERSIDADE ESTADUAL DE MARINGÁ - UEM

Professor da Universidade Estadual de Maringá - UEM, Brasil. Possui mestrado em Teoria Econômica pela Universidade Estadual de Maringá - UEM, Brasil.

Doutorando em Economia da Universidade Estadual de Maringá - UEM, Brasil.

Published

31-05-2011

How to Cite

Gomes, E. A., Dias, G. D., Igarashi, D. C. C., & Hercos Junior, J. B. (2011). Comparative analysis among the pedagogic political project of the accounting sciences course, of a Paraná state university and the requirements for the Brazil federal revenue tax auditor exam. Capital Científico Journal - Electronic (RCCҽ) - ISSN 2177-4153, 8(1), 157–170. Retrieved from https://revistas3.unicentro.br/index.php/capitalcientifico/article/view/593