Percepção dos estudantes de Ciências Contábeis da UFSM frente aos atos de concentração de empresas no Brasil

Abstract

The Merger and Acquisition processes have great importance in the current business environment. Such processes have been used as a business strategy in a increasingly competitive market and globalized. In this context, and the new demands presented businesses, it's necessary that the accounting are increasingly prepared and qualified for the managerial decision-making. This study examines the perception of future Graduates of Accounting Science of UFSM about learning in relation on process of Enterprises' Merger and Acquisitions, considering the position of the professional accounting on these merger cases. The methodology used was centered in two parts. The first was based on literature review, focused on national curriculum guidelines and the Pedagogic Project of the Accounting course of UFSM and analysis of the context of mergers in the accounting practice. In the second part the results obtained by applying a questionnaire to students in 6th, 8th and 9th semester of Accounting of UFSM. Among the findings highlighted the emphasis given by the guidelines and the National Project of the course with the formation of a professional accounting can provide information for participating in decision-making in the face of current economic, social, legal, and others, with a broad notion of interdisciplinary aspects. However, in view of students, they do not feel prepared to act in the current demands of concentration processes. One factor that can explain it is because there's no specific discipline to talk about this or that this is not enough to understand the current demands.