Educação em Revista
Print version ISSN 0102-4698
PELEIAS, Ivam Ricardo; ORNELAS, Martinho Maurício Gomes de; HENRIQUE, Marcelo Rabelo and WEFFORT, Elionor Farah Jreige. Forensic accounting: analysis of teaching conditions in accountancy bachelor courses in Sao Paulo metropolitan area - Brazil. Educ. rev. [online]. 2011, vol.27, n.3, pp. 79-108. ISSN 0102-4698. http://dx.doi.org/10.1590/S0102-46982011000300005.
Forensic Accounting is an option of professional career for future accountants. The Brazilian legislation concerning the teaching of Accountancy in Brazil, promulgated in the 1990s, is considering Forensic Accounting again, so as to allow future accountants who choose to work as Forensic Accountants to prepare themselves for their future demands. In this context, the aim of this work is to identify and analyze the teaching conditions of Forensic Accounting in Accountancy Bachelor courses in Sao Paulo city. This is a descriptive research, with qualitative features, and it was necessary a field research with documental background. The course syllabus for the teaching of Forensic Accounting were obtained and analyzed in two course groups: in the first one, there were seven courses classified in Enade 2006; and in the second, ten, chosen due to availability. The documental analysis revealed the historical evolution in the teaching of Forensic Accounting in the Brazilian legislation, concerning the teaching of Accountancy in this country. It was verified that the content offer for similar subjects in North America is stimulated by the society and the job market. In contrast, in Brazil this is made through the law. The documental analysis of the course syllabus was carried out through the content analysis. In such a process, it was verified that the courses classified in Enade have the best teaching conditions, and this shows more concern and care about: group stratification of the offered content, more detailed course syllabus, variety in the strategies of teaching, focus on certain content groups and variety of criteria of evaluation.
Keywords : forensic accounting; accountancy bachelor courses; Brazil.