Sistemas de informações contábeis: um estudo acerca da percepção dos alunos de Ciências Contábeis da Universidade Federal da Paraíba campus João Pessoa

Abstract

This study aims to verify the importance given by students on the undergraduate level course in the Science of Accounting, at the Federal University of Paraiba, located on campus I in the city of Joao Pessoa, with reference to several points in the range of Accounting Information Systems (AIS) for their professional training. A questionnaire, containing the proposed skills, was developed based on the review of literature and applied to students from four classes, two of whom were studying this discipline and two in the final classes of the Science of Accounting course of the UFPB in March and April 2017. The objective was to verify the perception in regards to the importance of skills related to the discipline of AIS for their professional training. The study revealed that students on the accountancy course at the university researched, for the most part, and attached high importance to the skills related to Accounting Information Systems for their training as an accountancy professional. This may lead to the re-evaluation of the accountancy curriculum, with the purpose of enriching this curriculum with a content that relates to AIS in a more in-depth way, as well as relating them to other subjects present in the curricular of the Science of Accounting course.