Aspects of Management in the higher courses of Accounting Sciences of Brazil:a study about the performance of the Coordinators

Abstract

This paper aimed to investigate how the graduation courses in accounting are being managed in Brazilian universities. The researchis based on the perception of their courses’ coordinators who assume teaching activities and manage the human and materials resources of the course. It is a bibliographic, exploratory and descriptive study. The results show that, contrary to what is recommended in the current Brazilian Law, the coordinators do not perform theirjobfunctionswith exclusive dedication. Regarding the type of decision involved in the course management process, the study reveals that, to a large extent, coordinators do not receive any economic orfinancial information to support the course decision-making process.