Made available in DSpace on 2015-12-03T18:35:25Z (GMT). No. of bitstreams: 1 Martha_dos_Santos_Azevedo_Pereira.pdf: 926156 bytes, checksum: ceaf999d48ccc276444c4dcb4d91f587 (MD5) Previous issue date: 2013-02-28 / Career success depends not only on adequate use of knowledge, procedures and values, but also on the sense of power (security) displayed in relation to professional skills and performances. The goal of this research is to recognize and analyze graduating students perceptions about management capabilities acquired during the Accounting course offered by High Education Institutes in S??o Paulo. Limitations and abilities that can impact on the development and on the performance of the students out on the job market were identified. For that, an exploratory and quantitative research was conducted. The data was obtained by a in loco questionnaire consisting of structured and free questions. Results show a student knowledge level of above 70% in social, technical, professional and management skills. Taken into account were skills aimed towards entrepreneurship such as creativity and innovation and value aggregation . Other professional competences were considered such as systemic view , planning , problem solving capacities and user services focus . As for social and technical-professional skills, there is an evident need for theoretical-practical knowledge and abilities in management activities such as \"information exchange\", \"crises management\", \"oral and written communication\", \"knowledge application , training and professional development\" and \"technical competence\". Thus, it is the responsibility of administration and management related teachers to create learning situations and varied scenarios that provide students know-hows that help them increase the professional knowledge and the necessary practical skills, so that future counters can use these understandings to enhance professional performance, adapting to the ever-competitive job market with up-to-date social expertise. It was concluded that the undergraduate courses in Accountancy play a central role in the development and enhancement of management skills of future accountants beyond technical dimensions and, thus, bringing them closer to the business world. / O sucesso na profiss??o depende tanto da utiliza????o adequada de conhecimentos, procedimentos e valores, quanto do sentimento de dom??nio (seguran??a) manifestado em rela????o ??s compet??ncias inerentes ao desempenho profissional. Esta pesquisa teve como objetivo conhecer e analisar as percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas durante o curso de Ci??ncias Cont??beis oferecidos por IES da cidade de S??o Paulo. Procurou-se identificar limita????es e capacidades que podem impactar o desempenho dos alunos diante dos desafios e exig??ncias da profiss??o. Para tanto, realizou-se uma pesquisa explorat??ria quantitativa, obtendo-se dados por meio de question??rio aplicado in loco composto por quest??es estruturadas e livres . Os resultados evidenciam um n??vel de dom??nio atribu??do pelos alunos ??s compet??ncias gerenciais acima de 70% nos blocos de compet??ncias social, t??cnico-profissional e de neg??cios. S??o pertinentes as percep????es dos alunos quanto ?? mobiliza????o de atitudes voltadas ao empreendedorismo, como criatividade e inova????o e agrega????o de valor . Destacam-se outras compet??ncias organizacionais como vis??o sist??mica , planejamento , capacidade para resolu????o de problemas e foco no usu??rio dos servi??os . Quanto ??s compet??ncias sociais e t??cnico-profissionais, fica evidente a necessidade de dom??nio te??rico-pr??tico e conte??dos necess??rios para o desenvolvimento gerencial do contador em atitudes como: a troca de informa????es , administra????o de conflitos , comunica????o oral e escrita , aplica????o do conhecimento , capacita????o e desenvolvimento profissional e compet??ncia t??cnica . Nesse sentido, compete aos docentes de disciplinas ligadas aos aspectos administrativos e gerenciais aplicados ?? Contabilidade criarem cen??rios e situa????es de aprendizagem, que propiciem aos alunos experi??ncias as quais permitam a constru????o de conhecimento e desenvolvimento de compet??ncias, de modo que os futuros contadores possam se valer de pr??ticas gerenciais que impulsionem o desempenho profissional, o mundo dos neg??cios e o desenvolvimento social. Conclui-se que os cursos de gradua????o em Contabilidade desempenham papel central no desenvolvimento e valoriza????o de compet??ncias gerenciais para al??m da dimens??es t??cnicas dos futuros contadores e, assim, para o estreitamento de rela????es com o mundo do trabalho.

Made available in DSpace on 2015-12-03T18:35:26Z (GMT). No. of bitstreams: 1 Maria_do_Socorro_Conceicao_Santos.pdf: 2386085 bytes, checksum: 124326ec5484d62f940cf5cd1a234372 (MD5) Previous issue date: 2013-02-27 / The training in scientific thinking is founded on doubt on curiosity and research. Learning to research is a dialogical process that makes the space of the classroom a stage of discussions and arguments enabling role of the student. This research aimed to investigate how the research is present in the training and teaching practice teacher and researcher who works in the Accounting course offered by IES city of S??o Paulo. We sought to identify advances and limitations that may impact the effectiveness of pedagogical practice in the university context. Therefore, we carried out an exploratory qualitative approach. Data were collected through in-depth interviews and document analysis. It was found that the teachers surveyed had few experiences in research in their formative processes during undergraduate and graduate, which may have influenced the pedagogical performance and a better targeting of their methodological choices in the classroom. As to how teachers conduct their classes, it was found the commitment to create situations and learning environments capable of providing research experiences to students of accounting sciences in which they operate. However, not all teachers still use the research as an educational principle and attitude everyday. Pedagogical practice of some teachers studied classes were routed through the questioning of contents and active methodologies, these very characteristics of teaching with research. Already in the practice of other research presented as academic activity, linked to query and search for information. It was found that research is present in the training and teaching practice of teachers investigated, however, in some cases not yet constituted as an educational principle with the essential questions that lead to arguments and to construct new knowledge. We conclude that teaching with research requires learning situations that lead students to the systematic questioning, methodical, argued, where the research have a broader direction, which is not exhausted in methodological requirements, although they are necessary. In addition to the method, there must be a conceptual theoretical questioning, which argued, is also a form of research. Thus, the search mode influences the way they teach, the principles of educational research contribute to the improvement of teaching and learning, and hence the formation of the student (future teachers) and the teacher-researcher who works in the context University / A forma????o para o pensar cient??fico se funda na d??vida, na curiosidade e na investiga????o. Aprender com pesquisa ?? um processo dial??gico que torna o espa??o da sala de aula um palco de discuss??es e argumenta????es possibilitando o protagonismo do aluno. Esta pesquisa teve como objetivo investigar de que modo a pesquisa est?? presente na forma????o e na pr??tica pedag??gica do professor e pesquisador que atua em curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo. Procurou-se identificar avan??os e limita????es que podem impactar a efic??cia da pr??tica pedag??gica no contexto universit??rio. Para tanto, realizou-se uma pesquisa explorat??ria com abordagem qualitativa. Os dados foram coletados por meio da entrevista em profundidade e da an??lise documental. Constatou-se que os professores investigados tiveram poucas viv??ncias em pesquisa nos seus processos formativos durante a gradua????o e p??s-gradua????o, fato que pode ter influenciado na atua????o pedag??gica e numa melhor orienta????o das suas op????es metodol??gicas em sala de aula. Quanto ao modo como os docentes conduzem suas aulas, constatou-se o empenho em criar situa????es e ambientes de aprendizagens capazes de proporcionar viv??ncias em pesquisa aos alunos dos cursos de ci??ncias cont??beis onde atuam. Entretanto, nem todos os professores ainda utilizam a pesquisa como atitude cotidiana e princ??pio educativo. Na pr??tica pedag??gica de alguns professores estudados as aulas foram encaminhadas por meio da problematiza????o dos conte??dos e de metodologias ativas, caracter??sticas estas pr??prias do ensino com pesquisa. J?? na pr??tica de outros a pesquisa apresentou-se como atividade acad??mica, ligada a consulta e a busca de informa????es. Constatou-se que a pesquisa se faz presente na forma????o e na pr??tica pedag??gica dos professores investigados, entretanto, em alguns casos n??o se constituiu ainda como principio educativo com os indispens??veis questionamentos que conduzem a argumenta????es e ?? constru????o de novos conhecimentos. Conclui-se que ensino com pesquisa exige situa????es de aprendizagem que conduzam os alunos ao questionamento sistem??tico, met??dico, argumentado, onde a pesquisa tenha uma dire????o mais ampla, que n??o se esgote em exig??ncias metodol??gicas, embora estas sejam necess??rias. Para al??m do m??todo, deve haver um questionamento te??rico conceitual, que argumentado, ?? tamb??m uma forma de pesquisa. Sendo assim, o modo de pesquisar influencia o modo de ensinar, os princ??pios educativos da pesquisa contribuem para a melhoria do processo de ensino e aprendizagem, e, consequentemente, da forma????o do aluno (futuro professor) e do professor-pesquisador que atua no contexto da universidade

Made available in DSpace on 2015-12-03T18:35:26Z (GMT). No. of bitstreams: 1 Edmeia_Soares_Pinto_Scatola.pdf: 1211250 bytes, checksum: 4f5a7c9a552f27085f68d8d69c3e48e5 (MD5) Previous issue date: 2013-08-30 / The Pedagogical Political Project is presented as an instrument of academic management, pointing alternative paths and establishing commitments in search of an IES identity and the course it offers. Therefore, the PPP is instituted from intentional actions with an explicit sense and a commitment defended collectively. This study was intended for knowing and analyzing the way of acting of a coordinator of an Accounting Sciences course facing the construction process of the Pedagogical Political project as a response to the curricular changes instituted, and therefore, to point out challenges, difficulties and progress originating from it. For this, a descriptive research was performed with a qualitative approach. The data were obtained from interviews and document analysis. A participative leadership style and democratic management of the coordination of the investigated course was observed, as well as the decentralization of the pedagogical management effort using strategies and actions looking for the involving everyone in the curricular decision making process. Actions such as the creation of deliberative instances, pedagogical meetings, meetings and other participative actions were detected. Delegating functions and implementing changes in the course indicate that the exercise of autonomy and participation are the most valued pillars by the coordination. Despite the intentions and the participative actions in the construction of the PPP, there are challenges to be overcome by the course coordination such as implementing a competence curriculum with a vision focused in the labour market not in the market, a vision still present in DCNs. The desired profile for the accountant currently demands reviewing the curricula theory and adopted methodologies for increasing the learning process and student development. It is concluded that a participative leadership style allows knowledge mobility, professional and interpersonal experiences that promote the engagement of everybody in the academic activities and results, motivating them to accept the challenges of the path towards the scientifical and technological formation of students. However, this pedagogical manager profile shall be related to a complex and systemic scientific paradigm and with a question and doubt pedagogy that allows the interaction and dialogue between disciplines and actors involved, transforming static and conservative academic spaces into dynamic, democratic and transforming spaces / O Projeto Pol??tico Pedag??gico apresenta-se como um instrumento de gest??o acad??mica que aponta caminhos alternativos e estabelece compromissos para a busca da identidade da IES e do curso que oferece. Assim, o PPP se institui a partir de a????es intencionais, com um sentido expl??cito e com um compromisso defendido coletivamente. Este estudo teve como objetivo conhecer e analisar o modo de atua????o do coordenador de um curso de ci??ncias cont??beis diante do processo de constru????o do Projeto Pol??tico Pedag??gico como resposta ??s mudan??as curriculares institu??das, e, assim evidenciar desafios, dificuldades e avan??os da?? decorrentes. Para tanto, realizou-se uma pesquisa descritiva com abordagem qualitativa. Os dados foram coletados por meio de entrevista e de an??lise documental. Constatou-se um estilo de lideran??a participativa e de gest??o democr??tica da coordena????o do curso investigado, bem como, o esfor??o pela descentraliza????o da gest??o pedag??gica com a utiliza????o de estrat??gias e a????es que buscam o envolvimento de todos nas tomadas de decis??es curriculares. Foram detectadas a????es como a cria????o de inst??ncias deliberativas, reuni??es pedag??gicas, encontros, e outras a????es participativas. A delega????o de fun????es e a implementa????o de mudan??as no curso indicam que o exerc??cio da autonomia e a participa????o s??o os pilares mais valorizados pela coordena????o. Apesar das inten????es e das a????es participativas na constru????o do PPP, existem desafios a serem superados pela coordena????o do curso tais como a implementa????o de um curr??culo por compet??ncias com uma vis??o focada no mundo do trabalho e n??o mercadol??gica, presente ainda nas DCNs. O perfil desejado para o contador na contemporaneidade exige a revis??o da teoria dos curr??culos e das metodologias adotadas para fomentar a aprendizagem e o desenvolvimento dos acad??micos. Conclui-se que um estilo de lideran??a participativa permite a mobiliza????o de saberes, de experi??ncias profissionais e interpessoais que promovem o envolvimento de todos nas atividades acad??micas e nos resultados motivando-os a aceitar os desafios da caminhada rumo ?? forma????o cientifica e tecnol??gica dos alunos. Entretanto, este perfil de gestor pedag??gico deve relacionar-se com um paradigma cient??fico complexo e sist??mico e com uma pedagogia da d??vida e da pergunta que permita a intera????o e o di??logo entre as disciplinas e os atores envolvidos, transformando espa??os acad??micos est??ticos e conservadores em din??micos, democr??ticos e transformadores

Made available in DSpace on 2015-12-03T18:35:28Z (GMT). No. of bitstreams: 1 Alexandre_Augusto_Haick_Fernandes.pdf: 2661726 bytes, checksum: fc6ef4734f4449716c26539f458d3304 (MD5) Previous issue date: 2013-08-30 / The knowledge about the theme Information Systems has gained strength in accounting framework in recent years, due to large business demands in the constant pursuit of instrumentalization for improving their informational flows, aiming to obtain competitive differentials in their decision-making processes, or to meet the ancillary obligations digital beside the Taxman, in case the Public Digital Bookkeeping System. On the other hand, the academies of Sciences Accounting of Northern region of the country are making enormous efforts to keep pace with these changes, it being understood that his role is to reduce the existing gap between content Information Systems taught in the classroom and the real needs of the professional market regarding the matter, knowing that the solution to this problem will generate a greater appreciation of the professional accounting at the same time that you will open up new business opportunities. To this end, we have prepared a field research of type survey applied to 18 coordinators and 7 teachers, using as an instrument for data collection was a questionnaire with 37 questions, being the 36 first closed analyzed by statistical treatment and the last question by content analysis. The research problem, was developed in order to verify the conditions of teaching discipline Information Systems in undergraduate courses in Accounting Sciences in Higher Education institutions of the North Region of Brazil, under the perspective of coordinators and teachers of this region. The results obtained were that in spite of a greater integration between the teachers of the discipline, and an apparent improvement interdisciplinarity this, has not influenced the education plans and practices in the classroom; the strategy most often used is still the expositive classes, but still that timidly were identified other methodologies, such as: Seminars, technical visits, lectures from professionals working in the area of SI, workshops and discussion lists on social networks; as far as the infrastructure it was found that despite the use of other works that not only the books, the periodicity of the update and the quantity of the acquis communautaire is inefficient; in the case of laboratories of informatics is pointed out by the respondents as partially adequate, and for this reason, suggest improvements concerning the updating of hardware and software, to spaces to teach, the availability of simulation software and commercial for learners; in question open as well as suggestions on the infrastructure coordinators and teachers suggested improvements on issues related to the relationship: theory, practice and professional market, teacher preparation, predisposition learner and teaching methodology and content / O conhecimento sobre o tema Sistemas de Informa????o tem ganhado for??a no ??mbito cont??bil nos ??ltimos anos, seja devido ??s demandas corporativas na busca de instrumentaliza????o para melhoria seus fluxos informativos, objetivando obter diferenciais competitivos em seus processos de tomada de decis??o, ou para atender as obriga????es acess??rias digitais junto ao Fisco, no caso o Sistema P??blico de Escritura????o Digital - SPED. As academias de Ci??ncias Cont??beis da regi??o Norte do pa??s envidam esfor??os para acompanhar essas mudan??as, entendendo que seu papel ?? o de diminuir a lacuna existente entre conte??dos de Sistemas de Informa????o ensinados em sala de aula e as reais necessidades do mundo do trabalho gerando uma maior valoriza????o do profissional de contabilidade ao mesmo tempo que lhe abrir?? novas oportunidades profissionais. Para isso, foi elaborada uma pesquisa de campo do tipo survey aplicada a 18 coordenadores e 7 professores, utilizando-se como instrumento de coleta de dados um question??rio com 37 quest??es. O problema de pesquisa, foi desenvolvido no sentido de verificar as condi????es de ensino da disciplina Sistemas de Informa????o nos cursos presenciais de gradua????o em Ci??ncias Cont??beis nas IES da Regi??o Norte do Brasil, sob a perspectiva de coordenadores e professores. Os resultados obtidos foram que apesar de uma maior integra????o entre os professores da disciplina, e de uma aparente melhora interdisciplinaridade isso, n??o tem influenciado os planos de ensino e as pr??ticas em sala de aula; a estrat??gia mais utilizada continua sendo a aula expositiva, por??m ainda que timidamente foram apontadas outras metodologias, como: semin??rios, visitas t??cnicas, palestras de profissionais da ??rea de SI, workshops e listas de discuss??es em redes sociais; quanto a infraestrutura verificou-se que apesar de se utilizarem de outras obras al??m de livros, a periodicidade da atualiza????o e a quantidade do acervo ?? ineficiente; no caso dos laborat??rios de inform??tica ?? apontada pelos respondentes como parcialmente adequados, e por este motivo, sugerem melhorias relativas a atualiza????o dos hardwares e softwares, aos espa??os para lecionar, a oferta de softwares de simula????o e comerciais para discentes; na quest??o aberta al??m de sugest??es sobre a infraestrutura coordenadores e professores sugeriram melhorias em quest??es ligadas a: rela????o teoria, pr??tica e mercado profissional, preparo docente, predisposi????o discente e metodologia de ensino e conte??dos

Made available in DSpace on 2015-12-03T18:35:35Z (GMT). No. of bitstreams: 1 Junior_Cesar_Rodrigues_de_Castro.pdf: 859787 bytes, checksum: cf5024fc1b06c1d588040ee78e0d148e (MD5) Previous issue date: 2009-09-01 / This dissertation subject is related to the study of teacher's perception in accounting towards the fulfillment of the audit services attributes after the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services. The study main goal is to check the Audit teacher's perception of 14 Academic Masters Programs if the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services provided improvement to the fulfillment of the audit services attributes. At first we make a bibliographic review, that is, collecting the main subject concepts and historic in an epigraph. The operational part of the study relates the concepts and main consulting services provided by Big Four in Brazil. After that, talks about the two legal instruments that limited the audit companies acting about providing, at the same time, audit and consulting services to the same client. In Brazil, this limitation was regulated in 1999, when the Instruction CVM n? 308/99 was edited and, in 2002, an akin conduct was adopted in the USA in the promulgation of the Law Sarbanes-Oxley. The text emphasizes the importance of these two legal instruments that contributed to separate the external audit services from the consulting ones, besides becoming a possible way to separate and minimize the margin of interest conflicts between the parts and provide improvement to the fulfillment of the audit services attributes. For the study conclusion, a questionnaire has been answered by the Audit teachers of 14 Academic Masters Programs, in private and public universities, in order to measure their perception about the subject. And we testified that 92% of those teachers who answered the questionnaire agree with the fact that providing the audit and consulting services at the same time to the same client may contribute to the impairment of the attributes in audit, like the independency, the goals and the technical and professional competency. / O tema desta disserta????o est?? relacionado ao estudo da percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria. O objetivo do estudo ?? verificar a percep????o dos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico se as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria trouxeram melhoria para o cumprimento dos atributos dos servi??os de auditoria. Inicialmente faz-se uma revis??o bibliogr??fica, ou seja, coleta dos principais conceitos e hist??ricos do assunto em ep??grafe. A parte operacional do estudo relata sobre os conceitos e principais servi??os de consultoria prestados pelas Big Four no Brasil. Trata, em seguida, dos dois instrumentos legais que limitaram o meio de atua????o das empresas de auditoria em prestar concomitantemente, os servi??os de auditoria e consultoria ao mesmo cliente. No Brasil esta limita????o foi regulamentada em 1999, quando editou a Instru????o CVM n?? 308/99 e, em 2002, semelhante medida foi adotada nos EUA quando da promulga????o da Lei Sarbanes-Oxley. O texto enfatiza a import??ncia desses dois instrumentos legais, que contribu??ram para separar os servi??os de auditoria externa dos servi??os de consultoria, al??m de se tornarem um meio poss??vel de distanciamento e minimiza????o das margens de conflitos de interesse entre as partes, e trazerem melhoria para o cumprimento dos atributos dos servi??os de auditoria. Para a conclus??o do estudo, aplicou-se um question??rio aos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico em institui????es de ensino superior, p??blicas e privadas, para medir sua percep????o sobre o assunto, e constatou-se que 92% dos respondentes concordam com o fato de que a presta????o simult??nea dos servi??os de auditoria e consultoria a um mesmo cliente pode dar margens para o enfraquecimento dos atributos em auditoria, como por exemplo, a independ??ncia, os objetivos e a compet??ncia t??cnico-profissional.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-05-16T17:11:53Z No. of bitstreams: 2 Patr??cia_Fernandes_Frauches.pdf: 1887353 bytes, checksum: fc40808ad867f38cb6c276cf98a2ba6f (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-16T17:11:53Z (GMT). No. of bitstreams: 2 Patr??cia_Fernandes_Frauches.pdf: 1887353 bytes, checksum: fc40808ad867f38cb6c276cf98a2ba6f (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-11-25 / The study of the teaching profession has been the subject of research in different contexts, among the different approach of possibilities this theme stands out in recent years, the reflections that seek to understand the genealogy of the profession, that is, knowledge and expertise that it demands. This research aimed to outline a profile of the knowledge underlying the pedagogical practices of teachers who work in an accountancy course offered by a university in the state of Sao Paulo, trying to identify what kind of knowledge permeate the actions of teachers in room college tuition as well as the knowledge that there are manifest. To this end, we carried out an exploratory study of qualitative approach. Data were collected through an online form and analyzed using content analysis to the free issues and statistics for the structured questions. It was found that the knowledge underlying the pedagogical practice of the investigated teachers are related to the ability to select a topic from the given subject content and make connections with the goal and the teaching methodology and use assessment instruments and procedures student learning. However, they were not highlighted in the reports of the classes, what are the criteria in the evaluation processes used. On the other hand, it stands out as the predominant practical knowledge of these teachers, knowledge of the specific content of the given discipline and its teaching specifies, which allows the teacher to find ways to make the content understandable to students. It follows therefore that the practical knowledge, built on the action of teachers is characterized by a knowledge existential, social and pragmatic permeated by beliefs, values and ethical principles arising from their trajectories and livings, the accounting profession, the teaching and sharply the context in which they operate. / O estudo da profiss??o docente tem sido objeto de investiga????o em diferentes contextos, dentre as distintas possibilidades de abordagem desta tem??tica, destaca-se nos ??ltimos anos, as reflex??es que procuram compreender a genealogia dessa profiss??o, isto ??, que conhecimentos e saberes que ela demanda. Esta pesquisa teve como objetivo geral delinear um perfil dos saberes que fundamentam a pr??tica pedag??gica de docentes que atuam em um curso de ci??ncias cont??beis oferecido por uma IES do estado de S??o Paulo, procurando identificar que tipo de conhecimentos permeiam as a????es dos docentes em sala de aula universit??ria bem como os saberes que ali se manifestam. Para tanto, realizou-se uma pesquisa explorat??ria de abordagem qualitativa. Os dados foram coletados por meio de um formul??rio online e analisados por meio da an??lise de conte??do para as quest??es livres e da estat??stica para as quest??es estruturadas. Constatou-se que os saberes que fundamentam a pr??tica pedag??gica dos docentes investigados est??o relacionados com a capacidade de selecionar um t??pico do conte??do da disciplina ministrada e de fazer conex??es com o objetivo e a metodologia de ensino, bem como utilizar instrumentos e procedimentos de avalia????o da aprendizagem dos alunos. Entretanto, n??o ficaram destacados nos relatos das aulas, quais foram os crit??rios estabelecidos nos processos avaliativos utilizados. Por outro lado, destaca-se, como predominante do conhecimento pr??tico destes docentes, o conhecimento do conte??do espec??fico da disciplina ministrada e da sua did??tica especifica, o qual permite ao professor buscar formas de tornar o conte??do compreens??vel aos alunos. Conclui-se assim, que o saber pr??tico, constru??do na a????o dos docentes caracteriza-se por um saber existencial, social e pragm??tico permeado por cren??as, valores e princ??pios ??ticos decorrentes das suas trajet??rias e viv??ncias, na profiss??o cont??bil, na doc??ncia e acentuadamente, do contexto onde atuam.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-05-16T19:04:50Z No. of bitstreams: 2 Andr??_Felipe_de_Carvalho_Sanchez.pdf: 2392314 bytes, checksum: e1f61269682d91aa6c88e7ef6a5ab852 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-16T19:04:50Z (GMT). No. of bitstreams: 2 Andr??_Felipe_de_Carvalho_Sanchez.pdf: 2392314 bytes, checksum: e1f61269682d91aa6c88e7ef6a5ab852 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2016-03-30 / The Government Accounting Brazilian converges IPSAS, were created several standards, impacting Demonstrative and Subsystems. Meantime, there are conflicting aspects and HEI are to prepare the graduate with skills required. Having that said, this research objective to identify the perception of teachers of the Government Accounting about the teaching conditions and the need in Courses of Accounting in the Baixada Santista region. Was conducted exploratory and qualitative research; data collection techniques were interview and document analysis. Were taken sample, 7 teachers who teach the discipline in 7 courses in accounting sciences in HEI in the region in 2015. It requested the teaching plans to 7 teachers. The results showed that 42.85% are accountants, 42.85% has Masters, 71.42% have up to 6 years of experience. In teaching strategies and evaluation, expositive classes and exercises were the most mentioned. All use tests, practical exercises and assignments. Regarding workload, 71.42% have reported failure. As for literature, lack autonomy of teachers, most use outdated plans. As for NBCT16, 57.14% say they consider the program. About the last question, it was sought to go deeper concerning what??s taught, 100% do not address differences between MCASP and IPSAS, 42,85% use the current subsystems and property aspects. It got to the conclusion and, it??s recommended, changing plans after 6 months, sources?? inclusion teacher autonomy in preparing the plan, expansion of the workload and expansion of content regarding on MCASP / IFAC / NBCT16. Though there??s an affirmation from all teachers that applied content so far meets the demands of the contests for Accountant, the results demonstrate that there are need to expand the expertise to students. / Devido a Contabilidade Governamental Brasileira convergir ??s IPSAS, criaram-se diversas normas, impactando Demonstrativos e Subsistemas. Entretanto, existem aspectos conflitantes e as IES devem preparar o egresso com conhecimentos necess??rios. Isso posto, esta pesquisa objetiva identificar a percep????o dos professores de contabilidade governamental sobre as condi????es de ensino e necessidade da disciplina em Cursos de Ci??ncias Cont??beis na regi??o da Baixada Santista. No alcance deste, realizaram-se: pesquisa explorat??ria, qualitativa, t??cnicas de coleta de dados de entrevista e an??lise documental. Na amostra, 7 docentes que lecionaram a disciplina em 7 cursos de ci??ncias cont??beis nas IES da regi??o em 2015. Solicitou-se os planos de ensino aos 7 docentes. Os resultados demonstraram que 42,85% s??o Contadores, 42,85% possuem Mestrado, 71,42% tem at?? 6 anos de experi??ncia. Nas estrat??gias de ensino e avalia????o, aula expositiva e exerc??cios foram os mais mencionados. Todos utilizam provas, exerc??cios pr??ticos e trabalhos. Na carga hor??ria, 71,42%, relatam insufici??ncia. Quanto a bibliografia, falta autonomia dos professores, a maioria utiliza planos desatualizados. Quanto ??s NBCT16, 57,14%, dizem considerar no programa. Na ??ltima quest??o, buscou-se aprofundar o conte??do lecionado, 100% n??o abordam diferen??as entre MCASP e IPSAS, 42,85% abordam subsistemas atuais e aspectos patrimoniais. Conclui-se e recomenda-se, planos alterados semestralmente, inclus??o de fontes, autonomia do docente na elabora????o do plano, amplia????o da carga hor??ria e amplia????o de conte??do quanto ao MCASP/IFAC/NBCT16. Embora h?? a afirma????o de todos os professores de que o conte??do aplicado atende as exig??ncias dos concursos para Contador, os resultados demonstram necessidade em ampliar os conhecimentos necess??rios aos discentes.

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.

Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates. This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of their curriculum. The perceived level at which case studies should be introduced, challenges and the benefits of case studies in light of their pervasive skills development potential were considered in an ODL environment. The study revealed that the case study-based approach is effective and that a staggered approach to introducing case studies in existing accounting-related modules tailored for different difficulty levels, would be appropriate. / Management Accounting / MPhil (Accounting Sciences)

The study examined Accounting teachers’ pedagogical communicative practices and the academic achievement Accounting students, focusing on the extent of its occurrence. Teachers’ pedagogical communicative practices are the language behaviours and discourse strategies employed by teachers in their instructional delivery. The study employed an embedded concurrent mixed methods design. A questionnaire, Accounting achievement test for students, interview and observation guides were used to collect data from 481 respondents (made up of two heads of schools, 54 teachers, and 425 students) selected from 34 senior high schools in the Ahafo, Bono and Bono East Regions of Ghana. The quantitative data were analysed into descriptive and inferential statistics by using the SPSS software while the qualitative data were analysed thematically in accordance with the research questions. The findings from the study revealed that the Accounting teachers use appropriate pedagogical communicative practices (which include speaking loudly and boldly enough and making close eye contacts with students during class contributions) to help students to assimilate concepts better in Accounting, and to promote a stimulating learning environment. The study also revealed that teachers considered their students’ maturity level, needs, motivation and readiness to learn in deciding which methodology to use for a lesson. The study further revealed that there is no significant influence of pedagogical communicative practices on student academic achievement. Pedagogical communicative practices need to form part of the training of teachers for the senior high schools in order to prepare the teachers adequately for their assignments. Finally, the conceptual framework proposed is characterised by a synthesis of pedagogy and instructional communication, and the influence that such a combination has on the academic achievement of Senior High School Accounting students. To date, there is paucity of information in the extant literature regarding this practice in Africa, specifically, Ghana and hence the need for the current research to fill the gap. / Curriculum and Instructional Studies / D. Phil. (Curriculum and Instructional Studies)