Estudo comparativo dos cursos superiores de contabilidade no Brasil e na Argentina

Abstract

In a context of complex societies, in which we have the predominance of the capitalism to the area of knowledge called Economy, it joins different research fields together, among them Accounting, that is divided in two branches to be known: the covering of the public sector and the private sector. It deals with an area that dinamizes new productive spheres and new imbrications according to the formation of blocks, new dynamics of concentration and centralization of the capital, beyond a new political ordinance and transformation in the speed of the information and technology transports. It is distinguished that, in the latter years, in Brazil and Argentina, the number of Educational Institutions has considerably increased, therefore it is pertinent a comparative study for exchange of information about the institutions and their resumes, that can generate job and income for the egress of the courses and promote the interchange of development and the research among the Institutions. Also, it is possible to observe that, in Argentina, the nomenclature of the course is "Certified Public Accountant , which has a different terminology from brazilian s one. In this way, the research consists on a comparison among the curriculae of the Accounting courses from the following Institutions: PUC-SP Pontifícia Universidade Católica de São Paulo, Brazil; and USAL University Del Salvador, Buenos Aires, Argentina. The objective is to identify the similar aspects related to the profile of the professional features and to the curricular composition. From this diagnosis, it is intended to list possible contributions for the improvement of the courses and to propitiate a reflection on Education area