As diretrizes curriculares do MEC e o currículo mundial proposto pela ONU/UNCTAD/ISAR: uma análise na Paraíba

Abstract

This research aims to verify the adherence of General Curricular Structures of selected institutions, in the State of Paraíba, which offers the course of Accounting in presential mode, at the Ministry of Education Curriculum Guidelines, according to Resolution CNE/CES nº 10/2004, and/or the Global Curriculum proposed by the ONU/UNCTAD/ISAR. A descriptive research was made grounded by documents and bibliographies as: resolutions, laws, curricular structures, books, dissertations, journals and articles. The approach was quali-quantitative, because checked the classifications of curricular structures and subsequently used the descriptive statistics feature. Curricular structures from 12 presential Institutions were selected, but were considered 14 courses in Accounting, considering that 2 institutions has another campus, ministering the course with different curricular structures. Later were compared with the proposal of the Global Curriculum and with the Resolution CNE/CES nº 10/2004. Finally, were compared the level of similarity between the Curriculum Structures and the Global Curriculum reached an average of 81%, as regards the comparison of the Curricular Structures with resolution CNE/CES nº 10/2004, it was observed that the level of similarity reached an average of 84%. Thus, the surveyed Institutions adhere both to the Ministry of Education Curriculum Guidelines and the World Curriculum, considering that the results reached a high level of adherence.