Comparison between the Content of Managerial Accounting and Controllership Disciplines Offered by Brazilian Federal Universities and the Market Demand Requirements

Abstract

In Brazil, the creation of the Accounting and Actuarial Science undergraduate course took place in 1945 and, since then, several educational institutions started to offer the course. Likewise, the growth and expansion of the Brazilian market has required a greater number and better qualification of professionals, being the accountant among them. In the perspective of evaluating the consonance between the labor market and university education, the aim of this study was to verify the convergence between the offer of the Management Accounting and Controllership disciplines by Brazilian federal universities and the market demand. To this end, a descriptive study was carried out through literature research and survey, with quantitative and qualitative approach. The contents of the disciplines were collected in July, 2013, from the websites of the Accounting Science courses of Brazilian federal universities. The characteristics of the market demands were collected from the electronic portal Pense Empregos from April 14th to July 14th, 2013. The results show a convergence between the offer of the discipline and the market demand, the Controllership having greater evidence in the period analyzed.
Keywords: Federal universities, Management accounting and controllership, Market demand.