Nível de conhecimento na área gerencial: um estudo realizado com alunos concluintes do curso de ciências contábeis na IES de João Pessoa

Abstract

The Managerial Accounting is part of an accouting area that encompasses the set of information that management or administration must have to aggregate information that comes from Financial Accounting, in order to assist the manager in decision making. In Higher Education Institutions (HEIs) Management Accounting is taught in a way that students can understand the issues addressed so that in the future, if they follow this area, they can apply them clearly an correctly though company policies. Based on this thought, htis research had as general objective to verify the level of knowledge of the graduates of the accounting sciences courses of the public and private institutions of João Pessoa/PB in the management area. Based on a descriptive methodology, we sought to highlight the students level of accounting in the students perception, as well as the importance regarding the suffiency test for the future professional in the labor market. The level of knowledge of the final students on the management area was qualitatively verified through the data collected in the field research. The research sample represented approximately 54.15% of the universe of 10 institution of higher education with 229 possible students, who offer the Couse of Accounting Sciences in the city of João Pessoa/PB. The tool used for data collection was the questionnaire and it was observed that the majority of the students have sufficient knowledge regarding what was seen in the academy about the managerial area to answer the questions of the sufficency test, besides being prepared to enter the labor market.