Diagnóstico da oferta de disciplinas relacionadas a contabilidade pública aplicada a contabilidade nos cursos de pós-graduação stricto sensu

Abstract

The curriculum proposed by the Brazilian Accounting Federation (FBC) suggests that the subjects “Public Finance” and “Accounting Applied to the Public Sector -CASP” be offered as compulsory courses in undergraduate accounting programs at higher education institutions (HEIs). In this sense, this research aimed to analyze the offering of courses related to CASP in stricto sensu graduate programs in accounting at Brazilian federal higher education institutions. The research is characterized as qualitative with the application of content analysis, from the perspective of Bardin (2016). The sample comprised 17 HEIs located on the Sucupira Platform, in the Administration, Tourism, and Accounting Sciences Category, which offer Postgraduate Programs (PPGs) in accounting at the master's and doctoral levels. The results indicate that most PPGs focus their research on controllership and management accounting, and that IES UnB is the only one to offer research in CASP. Regarding the subjects offered by PPGs, 67% of the sample present topics aligned with CASP in their syllabi and teaching plans. Approximately 80% of PPGs offer courses with a marketing focus. It was also identified that IES in the Southeast region, compared to other Brazilian regions, stand out in offering PPGs in accounting, and that the North region does not offer any Graduate Programs. The number of master's degrees offered, comparing regions and states, is greater than that of doctorates. In practical terms, the study concludes that there is a shortage of specialists in CASP, which compromises the training of teachers and researchers prepared to meet the demands of public management. The implications suggest the need for institutional policies that promote a greater balance between market-oriented and public sector disciplines, encourage the creation of consolidated lines of research in CASP, and reduce regional disparities, strengthening scientific production and the training of qualified professionals.