The teaching of accounting to non-accountant: how business and economics students learn

The Ministry of Education (MEC) establishes the National Curricular Guidelines for the Graduate Program in Administration, which determine that these graduations should enable the professional to be trained, with at least the skills and abilities to solve solutions, strategically think and exercise to different degrees of complexity, the process of decision making. In this aspect, this study aimed mainly to observe in the students’ perception what forms of learning are favorable for them to acquire knowledge about Accounting. The research was carried out by means of a field research in 4 renowned Universities of Brazil, located in Curitiba, Pernambuco, Curitiba, Rio de Janeiro and São Paulo. A questionnaire containing questions with positive and negative statements was used. The Statistical Package for Social Sciences (SPSS), version 20.0 was used to process the obtained data, whose analyzes were submitted to the Mann Whitney test. The results show that in students’ perceptions, learning in accounting is most effective when teaching is associated with exercise resolution and practical activities