Analysis of the implementation of competency-based curriculum in accounting curricula at higher education institutions in Mozambique

Abstract

This article aims to analyze how teachers at higher education institutions in Mozambique perceive and implement the curriculum based on competences in the area of ​​accounting, what constraints are encountered during the process and how challenges are overcome in the act of implementation. To this end, a cross-sectional, qualitative-quantitative, exploratory-descriptive, bibliographical and documentary research was carried out on ISCAM professors in the period 2016-2020. For data collection, a non-probabilistic convenience sample was used, resulting in a sample of 53 teachers. For data collection, a questionnaire survey, a class observation guide and an interview survey with the course directors were applied to the teachers. The results obtained in the study indicate that ISCAM teachers perceive and implement the curricular model based on competences, which converges with the methodologies recommended by the curriculum.