Governança corporativa e a importância para as organizações: análise da percepção dos discentes

Abstract

The globalization of markets and the increased competitiveness among companies have accentuated the need to raise investments to maintain and strengthen their activities, highlighting the role of Corporate Governance (CG) in this evolution process and the importance of the accountant to support the implementation and maintenance of governance mechanisms. The objective of this research was to investigate the perception of Accountancy students regarding CG and its importance for organizations. The research was developed with a sample of 51 students from Higher Education Institutions (HEI) in the city of João Pessoa, who are predominantly attending the 8th and 9th periods of the day and/or night shifts. The methodology adopted was based on a descriptive, quantitative and bibliographic survey. As a research instrument, a questionnaire was adopted containing 21 questions that encompass knowledge about KM, the perception of the importance and relevance of its study during the course. As for the results, it can be highlighted: the research respondents are up to 30 years old and had contact in the graduation course with contents of KM, however, they do not consider that they are sufficient for the exercise of this attribution inside the organizations; besides, 50,98% point to the importance of the knowledge of KM for the companies and 54,90% for the formation of the accountant; it was verified, still, that in relation to the principles of KM, 49,02% to 62,75% of the respondents demonstrated knowledge about the principles of KM and the importance for the process of management of the companies. In relation to the respondents' adhesion to the possibility of CG being taught as a specific subject, 92.16% showed interest and 66.67% if it were a compulsory subject.