Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Edilei_Rodrigues_de_Lames.pdf: 983194 bytes, checksum: a3a4909ed07c884e0a84ee7808c854b0 (MD5) Previous issue date: 2011-11-09 / The present work is stimulated by current investigations about university teacher's formation that, besides daily school life studies, constitute a set of topics considered mobilizers of the didactic reflection and superior teaching practice. To know how the teacher has been using the materials and resources and how has been constructing the pedagogical activities, has to do directly with the significance of the teaching function. This research had as an objective delineate the experiential knowledge outline of the professor who teaches the discipline of Cost Management in the Account Science course offered by a Higher Education Institution in the state of Sao Paulo, trying to identify the processes which structure and give meaning to their pedagogics practices in the university context. To this end, there was an exploratory research - qualitative. Data were collected through observation and interviews in order to identify aspects of professional life and the teacher's pedagogic practice, under the form of description and interpretation of their lived experiences, their habitus and their procedural knowledge. It was verified that the construction of the teacher's experiential knowledge happens through the mastery of educational fields such as: a) the way teacher presents the material to learners, b) the planning of education, c) the management of the classroom, d) the management of content. We can notice that the teacher's teaching knowledge is structured from the experiences he lived in the personal, academic, professional and organizational. His way of being and living as a teacher, his professorial habitus tends to set the rules, or ways of acting in pedagogical practice. These rules are present in the teacher's class, whether as a know-how, or as an instrument of expectations and/or standards judging and evaluating of students and their behaviors. It is concluded that the process of building experiential knowledge of the teacher does not occur in emptiness, their professional development and their teaching performances are inserted in a real and specific context, where their practices must be in line and responding. In this sense, this work contribute with data for the creation of proposals of monitoring and promoting to the experiences of teachers so that they can develop their creativity and originality of daily practice and the generation of a reflexive habitus indispensable for the improvement of teacher's knowledge / O presente trabalho ?? estimulado pelas investiga????es atuais sobre a forma????o de docentes universit??rios que, ao lado de estudos sobre o cotidiano escolar, constituem o conjunto de temas considerados como mobilizadores da reflex??o did??tica e da pr??tica de ensino superior. Saber como o professor vem utilizando seus materiais e recursos e como vem construindo suas atividades pedag??gicas t??m a ver diretamente com a significa????o da fun????o docente. Essa pesquisa teve como objetivo delinear o perfil do conhecimento experiencial do professor que ministra a disciplina de Gest??o de Custos no curso de Ci??ncias Cont??beis oferecido por uma IES do Estado de S??o Paulo, procurando identificar os processos que estruturam e d??o sentido ??s suas pr??ticas pedag??gicas no contexto universit??rio. Para tanto, realizou-se uma pesquisa explorat??ria - qualitativa. Os dados foram coletados por meio de observa????o e de entrevista, buscando identificar aspectos da vida profissional e da pr??tica pedag??gica do professor, sob a forma de descri????o e interpreta????o de suas experi??ncias vivenciadas, de seu habitus e de seus saberes procedimentais. Constatou-se que a constru????o do saber experiencial do professor acontece por meio do dom??nio de campos did??ticos tais como: a) o modo como o professor apresenta a mat??ria aos alunos; b) o planejamento de ensino; c) a gest??o da sala de aula; d) a gest??o do conte??do. Pode-se perceber que o saber docente do professor se estrutura a partir das experi??ncias por ele vivenciadas no ??mbito pessoal, acad??mico, profissional e organizacional. Seu modo de ser e de estar na doc??ncia, seu habitus professoral, tende a configurar as disposi????es, ou as maneiras de agir na pr??tica pedag??gica. Estas disposi????es se fazem presentes nas aulas do professor, seja em forma de um saber fazer, seja como instrumento de expectativas e/ou padr??es de julgamento e de avalia????o de alunos e de comportamentos. Conclui-se que o processo de constru????o do saber experiencial do professor n??o ocorre no vazio, seu desenvolvimento profissional e suas atua????es pedag??gicas est??o inseridos em contexto real e espec??fico, com os quais suas pr??ticas devem estar em sintonia e para os quais devem dar respostas. Neste sentido, este trabalho contribui com dados para a cria????o de propostas de acompanhamento e de fomento ??s experi??ncias dos professores para que possam desenvolver a criatividade e a originalidade da pr??tica cotidiana e da gera????o de um habitus reflexivo indispens??vel para o aprimoramento dos saberes docentes.

Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Hellen_Tcheou.pdf: 444277 bytes, checksum: d37570dd306b74b749cd4687d4235a9d (MD5) Previous issue date: 2002-08-05 / This research aims at evaluating the instruction of the Accounting subject in the Business Administration graduation courses, considering the items that integrate the planning of the course: objectives, content x recommended bibliography, methodology e evaluation. This theme has been chosen for the importance of this subject in the administrative processes, and from being important to its instructors, in the analysis, interpretation and evaluation of the accounting data in the business management. The reference parameter that has been used is the consolidation of information that has been extracted from the bibliography revision. The focus sample were the graduation institutions that have gotten consecutive A (mark) in the "Provao" (evaluation) since 1996, in Sao Paulo city. These qualifiers attribute a remarkable recognition to these institutions in the market for its excellency in instructing, assured by the high level of competition in the examinations to enter these schools. The results of evaluation of the course plan that were available for this research presents prominent details that sometimes are followed by contradictions. Find below the main conclusions presented in an abbreviated way: The content of the subject (accounting) presented in the educational structures basically focus on the importance of Accounting as a managing instrument, although they differ in relation to practical application; For the subjects: General and Cost Accounting, the content presents a sequence of topics that develop the introducing concepts of the subject, as well as the techniques related to it; The program content of the analyzed subject, does not present expressive divergences in relation to the objectives, maintaining coherent amount of topics in relation to the established schedule; The instruction methodology suggested by Graduation Institutions get mixed with the pre-established objectives, endangering the development of competences that contribute to the professional development of the business administrator; on the other hand other Graduation Institutions do not point out suggestion of methodology, which characterizes a concern in the analysis and selection of activities that will be ab provide the students with the essential experiences for the learning and competence constitution; Although superficially present in all subjects, the instruction evaluation process was not identified in any of the structures, and useful inform to students and instructors of the subjects were not collected. / O objetivo desta pesquisa foi avaliar o ensino da disciplina de Contabilidade nos cursos de gradua????o em Administra????o de Empresas, nos itens que integram o plano de curso: objetivos, conte??dos x bibliografia recomendada, metodologia e avalia????o. A escolha do tema foi motivada pela import??ncia desta disciplina para os seus gestores nos processos administrativos, na an??lise, interpreta????o e avalia????o dos dados cont??beis no gerenciamento dos neg??cios. O par??metro de refer??ncia utilizado foi a consolida????o de informa????es extra??das da revis??o bibliogr??fica. A amostra selecionada foi a das institui????es de ensino superior que obtiveram sucessivos conceitos A no Prov??o desde 1996, na cidade de S??o Paulo. Esses qualificadores conferem a essas institui????es not??rio reconhecimento no mercado pelo alto grau de excel??ncia no ensino, corroborado pelos altos ??ndices de concorr??ncia nos exames vestibulares de admiss??o a essas escolas. O resultado de avalia????o dos planos de curso, disponibilizado para esta pesquisa, apresenta destaques por vezes seguidos de contradi????es. As principais conclus??es encontram-se sinteticamente expostas a seguir: Os conte??dos da disciplina de Contabilidade, evidenciados nas estruturas curriculares, contemplam em sua ess??ncia, a import??ncia da Contabilidade como instrumento de gest??o. No entanto, a sua aplicabilidade apresenta diverg??ncias; Para as disciplinas de Contabilidade Geral e de Custos, os conte??dos apresentam seq????ncia de t??picos que desenvolvem conceitos introdut??rios da disciplina al??m das t??cnicas pertinentes a ela; Os conte??dos program??ticos das disciplinas analisadas n??o apresentaram diverg??ncias significativas quanto aos objetivos mantendo coer??ncia de volume de t??picos com as cargas hor??rias estabelecidas; As metodologias de ensino, sugeridas pelas IES, confundem-se com os objetivos predeterminados, comprometendo o desenvolvimento das compet??ncias na forma????o profissional do Administrador de Empresas; por um lado, outras IES n??o apontam sugest??o de metodologia, o que demonstra pouca preocupa????o na an??lise e sele????o de atividades que poder??o propiciar aos alunos as experi??ncias essenciais para a aprendizagem e constitui????o de compet??ncias; O processo de avalia????o de aprendizagem, apesar de subliminarmente presente em todas as disciplinas, n??o foi identificado em nenhuma das estruturas, deixando de coletar informa????es ??teis a alunos e a docentes sobre a efetividade das disciplinas.

Made available in DSpace on 2015-12-04T11:45:27Z (GMT). No. of bitstreams: 1 Elza_Hofer.pdf: 2298916 bytes, checksum: dde10bfe2efc28d7a364769dec8e757c (MD5) Previous issue date: 2004-04-05 / The purpose of this work consists of the exploratory study over the teaching of Introductory Accounting at the State Universities of Parana. It aims to identify the qualification of the docent, teaching strategies and instructional resources and ways of evaluation, the contents and bibliography in order to identify the current situation of the Teaching of Introductory Accounting at Universities. In order to obtain the data, structured questionnaires and interviews were elaborated. At the present, there are 65 accounting courses in the state of Parana, from which 8 are implemented at State Universities. The docent is made up of ten teachers in which six are Masters and four are Specialists. They use diversified teaching strategies as well as quite updated resources. The teaching strategy used the most is the expositive class, where the instructional resources are the board and the retroprojector, and the written form of evaluation is the most used. The contents present a few divergences among the teaching institutions researched.The most used bibliography : (EQUIPE DE PROFESSORES DA FEA-USP, 1998), (FAVERO, et al 1997), (MARION, 2004 ) and (IUOiCIBUS et. al. 2003) / O objetivo deste trabalho consiste no estudo explorat??rio sobre o ensino de Contabilidade Introdut??ria nas Universidades Estaduais do Paran??. Busca identificar a qualifica????o docente, as estrat??gias de ensino, os recursos instrucionais e a forma de avalia????o utilizados, o conte??do ministrado e a bibliografia adotada para identificar a situa????o atual do Ensino de Contabilidade Introdut??ria nas citadas Universidades. Para coletar os dados foram elaborados e aplicados question??rios e entrevistas estruturadas. Atualmente, o Paran?? possui 65 cursos de Ci??ncias Cont??beis, dos quais 8 implantados nas Universidades Estaduais. O quadro docente que ministra a disciplina Contabilidade Introdut??ria ?? composto de dez professores. Destes, seis s??o mestres e quatro especialistas. Os docentes utilizam estrat??gias de ensino diversificadas e j?? disp??em de recursos bastante atualizados. A estrat??gia de ensino mais utilizada, ainda ?? a aula expositiva. Os recursos instrucionais concentram-se, basicamente, no quadro-de-giz e retroprojetor. A forma de avalia????o mais utilizada ?? a prova escrita. Os conte??dos ministrados apresentam poucas diverg??ncias entre as institui????es de ensino pesquisadas. As obras mais utilizadas s??o: (EQUIPE DE PROFESSORES DA FEA-USP, 1998), (FAVERO, et al. 1997), (MARION, 2004) e (IUD??CIBUS, et al. 2003).

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-10T15:28:09Z No. of bitstreams: 2 Jose_Roberto_Pereira_Sinatora.pdf: 547354 bytes, checksum: f797e3f548f29d192ba0288fabb8addd (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-10T15:28:17Z (GMT). No. of bitstreams: 2 Jose_Roberto_Pereira_Sinatora.pdf: 547354 bytes, checksum: f797e3f548f29d192ba0288fabb8addd (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2004-08-26 / The companies have been using information system to be competitive on market. The university is the place where the future accountants are graduated, they will act in companies, graduate professionals who attend to the organization??s demand, which arrange the work market. The resolution CNE/CES n?? 06/2004, which contains the National Curricular Directrixes to Accounting courses, it is very flexible in relation to these courses' curriculums, and defines that in the future accountant's graduation the use of technological innovation, including development capacity, analysis and implant accounting information system and management information system, everything using the information technology. Based on that, this research tried to study the information system contents given in Accounting courses from S??o Paulo city, during 2003 and 2004. This is an exploratory and descriptive research, it was accomplished in graduation institutions which were listed under Accounting Regional Council from S??o Paulo state, it was accomplished by means of interview and questionary, close to courses coordinators and professors. It was acquired 100 questionairies in 37 institutions. The second part of the questionary was accomplished in Likert scale, and the data was treated with multivaried factorial, using SPSS software (Statiscal Package for the Social Sciences). The result indicate favorable and unfavorable aspects. Favorable aspects were presented the annual contents update, working hours, the reach of the course purposes and the preocupation with the entrepreuner practices. Unfavorable aspects there are the low integration with other subjects of the course, the integration among professors, low discussion of contents between professor's group and the fact of great part of researched instituitions use accounting system applied in accounting offices or small companies, there are few institutions that keep agreement with system suppliers ERP (Enterprise Resource Planning). / As empresas t??m usado sistemas de informa????o para que sejam competitivas no mercado. A universidade ?? o local em que se formam os futuros contadores, que atuar??o nas empresas, devendo formar profissionais que atendam ??s demandas das organiza????es, que comp??em o mercado de trabalho. A resolu????o CNE/CES n?? 06/2004, que cont??m as Diretrizes Curriculares Nacionais para os cursos de Ci??ncias Cont??beis, ?? bem flex??vel em rela????o aos curr??culos de tais cursos, e define que na forma????o do futuro contador seja contemplado o uso das inova????es tecnol??gicas, inclusive capacidade de desenvolver, analisar e implantar sistemas de informa????o cont??bil e de controle gerencial, usando a tecnologia de informa????o. Com base no exposto, esta pesquisa procurou estudar os conte??dos de sistemas de informa????o ministrados nos cursos de gradua????o em Ci??ncias Cont??beis da cidade de S??o Paulo, durante os anos de 2003 e 2004. A pesquisa ?? explorat??ria e descritiva, realizada nas institui????es de ensino superior listadas no site do Conselho Regional de Contabilidade do estado de S??o Paulo, realizada por meio de entrevistas e question??rios, junto aos coordenadores dos cursos e professores. Foram obtidos 100 question??rios em 37 institui????es. A segunda parte do question??rio foi realizada em forma de escala de Likert, e os dados obtidos foram tratados por meio de an??lise fatorial multivariada, com o software estat??stico SPSS (Statistical Package for the Social Sciences). Os resultados obtidos apontam aspectos favor??veis e desfavor??veis. Como favor??veis apresentaram-se a atualiza????o anual dos conte??dos, a carga hor??ria, o alcance dos objetivos do curso e a preocupa????o com as pr??ticas empresariais. Como desfavor??veis h?? a baixa integra????o com as demais disciplinas do curso, a integra????o entre os docentes, a pouca discuss??o dos conte??dos entre o corpo docente e o fato de que a maioria das institui????es pesquisadas use sistemas cont??beis aplicados penas em escrit??rios de contabilidade ou pequenas empresas, sendo baixo o n??mero de institui????es que mant??m conv??nios com fornecedores de sistemas ERP (Enterprise Resource Planning).

O desenvolvimento tecnológico vem impactando o campo da educação de múltiplas maneiras. Entretanto, a educação tradicional parece estar estagnada sob vários aspectos. No ensino superior de ciências contábeis, há diversas evidências. Com base nesse cenário, apresenta-se o Sistema de Resposta do Estudante (SRE), um recurso tecnológico que, em sua versão mais recente, consiste de dispositivos pessoais e um software interconectados pela internet usados para que os alunos possam responder questões propostas pelo docente e para que haja feedback instantâneo. Nesse sentido, o presente estudo objetivou verificar o impacto do SRE no desempenho acadêmico e na satisfação dos alunos de ciências contábeis. Foi conduzido um quase-experimento, dividido em duas partes, com alunos da disciplina de Contabilidade de Entidades Diversas de uma instituição de ensino superior pública brasileira. Ao todo, 55 alunos participaram do quase-experimento, separados em duas turmas (A e B). A Parte 1 do quase-experimento ocorreu no 1º bimestre do ano letivo de 2016 da instituição, tendo a Turma A como grupo de controle a Turma B como grupo de tratamento. A Parte 2, por sua vez, foi realizada no 2º bimestre, com a inversão dos grupos de tratamento e de controle. No início da pesquisa, foram aplicadas provas com o intuito de verificar o conhecimento prévio do conteúdo. Outros dados foram coletados por meio dos documentos da disciplina e de um questionário que compreendeu questões sobre o perfil socioeconômico dos discentes e acerca do uso (14 questões) e satisfação (10 questões) com o SRE. Em ambos os bimestres, os testes t (sig. > 0,10) e Mann-Whitney (sig. > 0,10) não indicaram que o emprego do SRE tem efeito positivo estatisticamente significativo sobre o desempenho acadêmico dos alunos. Complementarmente, analisou-se o impacto do SRE na performance discente em conjunto com fatores individuais, acadêmicos e socioecômicos por meio de modelos de regressão. Os resultados reforçaram que o SRE não exerce influência significativa sobre o desempenho acadêmico (sig. > 0,10). Em relação à satisfação discente, as estatísticas descritivas apontaram que os alunos gostaram de usar a tecnologia (média = 9,59; dp = 0,93), o SRE tornou a aula mais divertida em comparação com o ensino tradicional (média = 9,55; dp = 1,14) e houve satisfação com o equipamento (média = 9,28; dp = 1,61). Além disso, o teste U de Mann-Whitney sinalizou que não houve diferença de percepção entre as Turmas A e B em se tratando de satisfação com o SRE. Ambas as turmas mostraram padrão similar de satisfação. Da mesma forma, pela matriz de correlação de Spearman dos itens de satisfação, verificaram-se significantes relações, com destaque para a correlação que indica que quanto maior a satisfação discente com o SRE, maior tende a ser a satisfação com a disciplina (coef. = 0,2331; sig. < 0,10). Nesse sentido, constatou-se que o SRE não aumenta a performance acadêmica, mas colabora para o desenvolvimento da satisfação discente de modo geral. / Technological development has impacted the field of education in many ways. However, a traditional education seems to be stagnated in many aspects. In higher accounting education, there are several evidences. Based on this scenario, the Student Response System (SRS) is presented, which is a technological tool that, in its most recent version, consists of personal devices and a software interconnected by the internet, so that students are able to answer questions proposed by the professor with instant feedback. In this sense, the present study aimed to verify the impact of the SRS on academic performance and satisfaction of the accounting students. It was conducted a quasi-experiment, divided into two parts, with students enrolled in the Accounting for Diverse Entities discipline of a Brazilian higher education institution. In all, 55 students participated in a quasi-experiment, separated into two classes (A and B). The Part 1 of the quasi-experiment occurred in the first two-months of the 2016 institutional calendar, with Class A as control group and Class B as treatment group. The Part 2, in turn, was performed in the second two-months period, with an inversion of the treatment and control groups. At the beginning of the research, initial tests were applied with the students in order to verify the previous knowledge of the content. Other data were collected through class documents and a questionnaire that included questions on socioeconomic profile of the students and about the use (14 questions) and satisfaction (10 questions) with the SRS. In both parts of the quasi-experiment, the t (sig. > 0.10) and Mann-Whitney (sig. > 0.10) tests did not indicate that the use of SRS has a statistically significant positive effect on students\' academic performance. Additionally, the impact of SRS on student performance was analyzed in conjunction with individual, academic and socioeconomic factors through regression models. The results reinforce that the SRS does not have a significant influence on the academic performance (sig. > 0.10). Regarding student satisfaction, descriptive statistics revealed that students liked to use the technology (mean = 9.59; sd = 0.93), SRS made classes funnier than traditional teaching (mean = 9.55; sd = 1.14), and there was satisfaction with the equipment (mean = 9.28; sd = 1.61). In addition, the Mann-Whitney test showed that there was no difference between Class A\'s and Class B\'s perception in terms of satisfaction with SRS. Both groups felt satisfied similarly. Likewise, Spearman\'s correlation matrix of satisfaction items showed significant relationships, with emphasis on the correlation that indicates that the higher the student satisfaction with the SRS, the greater the satisfaction with the discipline tends to be (coeff. = 0.2331, sig. < 0.10). In general, it was verified that SRS does not increase academic performance, but it contributes to the development of students\' satisfaction.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-23T12:48:53Z No. of bitstreams: 2 Gabriela_Ribeiro_Zanardo.pdf: 1713334 bytes, checksum: 6c785e45ae12dc067ac902f1afda0b2f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-23T12:48:53Z (GMT). No. of bitstreams: 2 Gabriela_Ribeiro_Zanardo.pdf: 1713334 bytes, checksum: 6c785e45ae12dc067ac902f1afda0b2f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-03-26 / Since the Industrial Revolution, individuals search for professions which grant them social status. The first current of thought of the Theory of Professions claims that professions were created to meet the society's needs. However, subsequent theories (which have been adopted for this paper), presume that the main objective of any profession is to attain social status. In order to reach this goal, the society must develop a positive representation of the profession and its professionals. The social representations are non-scientific explanations of reality, making common and familiar objects accessible to a whole group through historical insight, full of cognitive approaches and interpretative distortions of individuals about objects. The literature analyzed here shows that the stereotypes created for the accountancy professional are predominantly negative, making the task of recruiting good students more difficult in this field. Professional class agencies are the main responsible for the profession, and their target is the attainment of professional status. Faced with this situation, this paper aims to identify and analyze the stereotypes in the rhetoric of the professional class agency for Brazilian accountants from 1962 to 2014. Through an exploratory and qualitative research, it was possible making a prior selection of stereotypes by means of the analysis of literature extracted from the 285 informative newsletters published by the CRC/SP. The data has been analyzed from the perspective of a historical-economical recapitulation, in parallel with the main accountancy milestones in Brazil. The obtained results confirm what Jeacle (2008) states: there is a relationship between positive and negative stereotypes, since both had the same behavior in many decades and, whenever the negative stereotypes were confirmed, the positive ones were confirmed as well. It was not possible establishing the same relationship with the neutral stereotypes group. The results also indicate that the accountancy professionals adapt themselves to the external changes by changing the signs of representation exposed to the society. It was also possible to observe that, in times of international crisis and threat to the accountancy professional outlook, the CRC/SP kept sharing signs that would depict this professional as competent and trustworthy. / Desde a revolu????o industrial os indiv??duos buscam profiss??es que mais lhe trar??o status social. A primeira corrente da Teoria das Profiss??es defende que as profiss??es surgiram para atender necessidades da sociedade, entretanto, as teorias posteriores, e adotadas por esse trabalho, assumem que o principal objetivo de qualquer profiss??o ?? o status social. A fim de atender a esse objetivo ?? necess??rio que a sociedade crie uma representa????o positiva sobre a profiss??o e seus profissionais. As representa????es sociais s??o explica????es n??o cient??ficas sobre a realidade, tornando, de maneira acess??vel, objetos familiares e comuns a todo um grupo atrav??s da percep????o hist??rica repleta de vieses cognitivos e distor????es interpretativas de indiv??duos sobre objetos. A literatura analisada indica que os estereotipos criados sobre o profissional cont??bil s??o predominantemente negativos, dificultando a capta????o de bons estudantes. Os ??rg??os de classe profissionais s??o os principais responsaveis pela profiss??o e almejam o status profissional. Diante disso, esse trabalho teve como objetivo identificar e analisar os estere??tipos no discurso do ??rg??o de classe profissional cont??bil brasileiro, no per??odo de 1962 a 2014. Atrav??s de uma pesquisa qualitativa e explorat??ria criou-se uma sele????o pr??via de estere??tipos selecionados atrav??s da literatura analisada que foram pesquisados nos 285 boletins informativos publicados pelo CRC SP. Os dados foram analisados a partir de uma recapitula????o hist??rico-econ??mica e em paralelo com os principais marcos da contabilidade no Brasil. Os resultados obtidos confirmam a afirma????o de Jeacle (2008) de que h?? rela????o entre os estere??tipos negativos e positivos, j?? que em diversas d??cadas ambos tiveram o mesmo comportamento, quando houve confirma????o dos negativos, os positivos tamb??m se confirmaram. N??o foi poss??vel estabelecer a mesma rela????o com o grupo de estere??tipos neutros. Tamb??m foi poss??vel confirmar a ruptura da representa????o ocorrida nas d??cadas de 80/90 mencionadas nos trabalhos de Bougen (1994); Dinmik e Felton (2006); Cotsa, Weffort; Cia (2011). E que, a partir de 2010, houve uma nova ruptura que retoma a imagem do profissional retratada nas primeiras d??cadas desse estudo (60/70). Os resultados tamb??m indicam que os profissionais se adaptam ??s mudan??as externas alterando os signos de representa????es expostos ?? sociedade conforme contexto econ??mico, pol??tico e social.

O desenvolvimento tecnológico vem impactando o campo da educação de múltiplas maneiras. Entretanto, a educação tradicional parece estar estagnada sob vários aspectos. No ensino superior de ciências contábeis, há diversas evidências. Com base nesse cenário, apresenta-se o Sistema de Resposta do Estudante (SRE), um recurso tecnológico que, em sua versão mais recente, consiste de dispositivos pessoais e um software interconectados pela internet usados para que os alunos possam responder questões propostas pelo docente e para que haja feedback instantâneo. Nesse sentido, o presente estudo objetivou verificar o impacto do SRE no desempenho acadêmico e na satisfação dos alunos de ciências contábeis. Foi conduzido um quase-experimento, dividido em duas partes, com alunos da disciplina de Contabilidade de Entidades Diversas de uma instituição de ensino superior pública brasileira. Ao todo, 55 alunos participaram do quase-experimento, separados em duas turmas (A e B). A Parte 1 do quase-experimento ocorreu no 1º bimestre do ano letivo de 2016 da instituição, tendo a Turma A como grupo de controle a Turma B como grupo de tratamento. A Parte 2, por sua vez, foi realizada no 2º bimestre, com a inversão dos grupos de tratamento e de controle. No início da pesquisa, foram aplicadas provas com o intuito de verificar o conhecimento prévio do conteúdo. Outros dados foram coletados por meio dos documentos da disciplina e de um questionário que compreendeu questões sobre o perfil socioeconômico dos discentes e acerca do uso (14 questões) e satisfação (10 questões) com o SRE. Em ambos os bimestres, os testes t (sig. > 0,10) e Mann-Whitney (sig. > 0,10) não indicaram que o emprego do SRE tem efeito positivo estatisticamente significativo sobre o desempenho acadêmico dos alunos. Complementarmente, analisou-se o impacto do SRE na performance discente em conjunto com fatores individuais, acadêmicos e socioecômicos por meio de modelos de regressão. Os resultados reforçaram que o SRE não exerce influência significativa sobre o desempenho acadêmico (sig. > 0,10). Em relação à satisfação discente, as estatísticas descritivas apontaram que os alunos gostaram de usar a tecnologia (média = 9,59; dp = 0,93), o SRE tornou a aula mais divertida em comparação com o ensino tradicional (média = 9,55; dp = 1,14) e houve satisfação com o equipamento (média = 9,28; dp = 1,61). Além disso, o teste U de Mann-Whitney sinalizou que não houve diferença de percepção entre as Turmas A e B em se tratando de satisfação com o SRE. Ambas as turmas mostraram padrão similar de satisfação. Da mesma forma, pela matriz de correlação de Spearman dos itens de satisfação, verificaram-se significantes relações, com destaque para a correlação que indica que quanto maior a satisfação discente com o SRE, maior tende a ser a satisfação com a disciplina (coef. = 0,2331; sig. < 0,10). Nesse sentido, constatou-se que o SRE não aumenta a performance acadêmica, mas colabora para o desenvolvimento da satisfação discente de modo geral. / Technological development has impacted the field of education in many ways. However, a traditional education seems to be stagnated in many aspects. In higher accounting education, there are several evidences. Based on this scenario, the Student Response System (SRS) is presented, which is a technological tool that, in its most recent version, consists of personal devices and a software interconnected by the internet, so that students are able to answer questions proposed by the professor with instant feedback. In this sense, the present study aimed to verify the impact of the SRS on academic performance and satisfaction of the accounting students. It was conducted a quasi-experiment, divided into two parts, with students enrolled in the Accounting for Diverse Entities discipline of a Brazilian higher education institution. In all, 55 students participated in a quasi-experiment, separated into two classes (A and B). The Part 1 of the quasi-experiment occurred in the first two-months of the 2016 institutional calendar, with Class A as control group and Class B as treatment group. The Part 2, in turn, was performed in the second two-months period, with an inversion of the treatment and control groups. At the beginning of the research, initial tests were applied with the students in order to verify the previous knowledge of the content. Other data were collected through class documents and a questionnaire that included questions on socioeconomic profile of the students and about the use (14 questions) and satisfaction (10 questions) with the SRS. In both parts of the quasi-experiment, the t (sig. > 0.10) and Mann-Whitney (sig. > 0.10) tests did not indicate that the use of SRS has a statistically significant positive effect on students\' academic performance. Additionally, the impact of SRS on student performance was analyzed in conjunction with individual, academic and socioeconomic factors through regression models. The results reinforce that the SRS does not have a significant influence on the academic performance (sig. > 0.10). Regarding student satisfaction, descriptive statistics revealed that students liked to use the technology (mean = 9.59; sd = 0.93), SRS made classes funnier than traditional teaching (mean = 9.55; sd = 1.14), and there was satisfaction with the equipment (mean = 9.28; sd = 1.61). In addition, the Mann-Whitney test showed that there was no difference between Class A\'s and Class B\'s perception in terms of satisfaction with SRS. Both groups felt satisfied similarly. Likewise, Spearman\'s correlation matrix of satisfaction items showed significant relationships, with emphasis on the correlation that indicates that the higher the student satisfaction with the SRS, the greater the satisfaction with the discipline tends to be (coeff. = 0.2331, sig. < 0.10). In general, it was verified that SRS does not increase academic performance, but it contributes to the development of students\' satisfaction.

published_or_final_version / abstract / toc / Education / Master / Master of Education

Managerial and Financial Management (MAF) has traditionally been perceived by students as a difficult subject. Students do not fully grasp the underlying disciplinary concepts and struggle to transfer knowledge from one context to another. There is a dearth of research, particularly in South Africa, into how students learn in accounting programmes. This study sought to explore MAF students’ experiences of learning in a Writing Intensive Tutorial (WIT) programme at the University of KwaZulu-Natal. The WIT programme is based on the principle of using informal exploratory writing, writing-to-learn, to support students’ learning of MAF. Informal writing is low stakes, ungraded, and encourages critical thinking and the learning of concepts, rather than focusing on grammatical correctness. The study was informed by the tenets of social constructivism and was conducted within a qualitative interpretative framework. Principles of case study research were applied in the data generation process. Purposive sampling was applied that reflected the MAF population in regard to race and gender demographics and academic ability. The participants were 15 MAF students who voluntarily participated in an 18-week WIT programme. Interactive Qualitative Analysis (IQA) (Northcutt & McCoy, 2004) was used for the research design and as a data analysis tool. Following IQA protocol, focus groups were used to generate affinities (themes) of students’ experiences of learning in the WIT programme. From the affinities generated a system diagram was constructed. In-depth semi-structured individual interviews were conducted at the end of the programme to further probe participants’ learning experiences. The primary affinity driving the system was the programme structure. which drove the other affinities – understanding of concepts, challenging the participants, the written tasks undertaken (secondary drivers), making learning fun, improved study techniques and test preparation, criticism of the programme (secondary outcomes), increased personal confidence and the interactive nature of the programme (primary outcomes). The thesis concludes with a proposal of an inductively theorised model. The model derives from the major findings in the study regarding students’ experiences of learning in the WIT programme. The model offers insights for higher education programme designs that utilise writing-to-learn pedagogies and can provide opportunities for students’ to develop deep, conceptual learning in higher education. / Thesis (Ph.D.)-University of KwaZulu-Natal, Durban, 2012.

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment. / Financial Accounting / D.Comm.