INNOVATION MODEL IN EDUCATION AND IN TAX SIMULATION PRACTICES AND ECONOMIC AND FINANCIAL ANALYSIS IN COMPANIES

Abstract

The complexity of the business world requires from professionals responsible for financial area the development of an integrated view of organizations and their external world. In the academic training of these professionals, one of the biggest challenges is certainly the multidisciplinary approach arising in this area. Thus, this study aimed to investigate the extent to which the junction of the theoretical and practical content of the disciplines of accounting and finance area in an integrated and computerized system for financial and tax simulation can contribute to the improvement of the education-learning process. As a result, a software with innovative aspects, such as analysis of the impacts of public policies in different tax modalities (Brazilian systems ‘Simples’, taxable income and presumed income), was developed, integrating the administrative area with the accounting area. The software was presented to three user groups - 75 participants including students, teachers and professionals in accounting and finance, who evaluated the system through the constructs of Innovation, Synergy, Decisions, Usability and Planning - getting a positive assessment for all the participating categories. The main contribution of this study lies in the simulation results in management and teaching processes in order to understand the potential effects of tax policies on corporate segments, rarely portrayed in a formal way in the studies on the subject.