O ensino da contabilidade e o desenvolvimento profissional do contabilista: análise dos artigos publicados na Revista Brasileira de Contabilidade no período de maio/junho de 2000 a maio/junho de 2008

Abstract

It is a qualitative research that involves an exploratory and bibliographic approach, presented for Conclusion Monograph of Specialization Course purposes. It was intended to do an analysis of the subjects accosted about Accounting teaching, published on “Revista Brasileira de Contabilidade” on the last years, identifying the methodologicals, didactics and curricular suggested by the authors. Then, the relevance of this purposes for the development of the competences and abilities to the Accounting Profession were evaluated. It was started with a breath concept and approaches manners of Accounting, according to Iudícibus, Martins e Carvalho, besides a historic of Accounting development and the challenges from the convergence process of the Brazilian Accounting Standards to the International Standards, knowed as IFRS (International Financial Reporting Standards) emitted from the IASB (International Accounting Standards Board). On the second part, we collected and analyzed the ideas about the high degree and, in special, about the accounting teaching for the necessity of a technical development, culture and didactical-pedagogic of the professors. Also the research results were analyzed (with accounting professors and students) done by the papers’ authors, that indicate a traditional methodology practice, using blackboard and chalk, expositiveclasses, books and exercises. On the third part, we analyzed the methodological purposes presented by the papers’ authors, such as cases, business games, systemic approach of subjects, in loco practices using, and laboratory with informatics sources to make integrated activities during the course. This research indicates the necessity of the didactic-pedagogical training for the accounting courses’ professors, about the use of the most suitable teaching related to the worked subjects and the implementationof the methods that develops the communication, autonomy, critics and systemic view about accounting abilities