Diagnosis of the offer of subjects related to public accounting applied to accounting in Stricto Sensu Postgraduate Courses

Abstract

The curricular matrix proposed by the Brazilian Accounting Federation (BAF) suggests offering the subjects "Public Finance" and "Accounting Applied to the Public Sector - AAPS" in undergraduate courses in accounting sciences, as mandatory in Higher Education Institutions (HEIs). In this sense, this research aimed to analyze the supply of subjects related to AAPS in Stricto Sensu Postgraduate Accounting courses at Brazilian federal HEIs. The research is characterized as qualitative and the method applied was content analysis, from the perspective of Bardin (2016). The sample comprised 18 HEIs located on the Sucupira Platform, in the Administration, Tourism and Accounting Sciences category, which offer Postgraduate Programs (PPGs) in accounting at master's and doctoral level. The results indicate that the HEIs in the Southeast region, compared to the other Brazilian regions, stand out in offering PPGs in accounting, and that the North region does not offer any postgraduate programs. When comparing regions and states, the supply of master's degrees is greater than that of doctorates. Of the HEIs analyzed, approximately 80% offer subjects aimed at teaching public accounting. However, the focus of the research is on the market, given the number of subjects offered in relation to the number of lines of research directed at AAPS.