Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-26T21:10:41Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Janete_de_Fatima_Mendonca.pdf: 932624 bytes, checksum: 67d14617b1df6f791d62ead903b2f7e6 (MD5) / Made available in DSpace on 2016-01-26T21:10:41Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Janete_de_Fatima_Mendonca.pdf: 932624 bytes, checksum: 67d14617b1df6f791d62ead903b2f7e6 (MD5) Previous issue date: 2007-08-21 / The Graduating of Accounting professionals in the globalized world brings a discussion concerning the main subjects in the Accounting field, which can be perceived in its perfil profissiogr??fico (PPP- a type of document of the Brazilian high education). The aim of this dissertation was to identify the perception of some Accountig professors regarding the importance of interdiciplinarity for the professionals of this field, as such professors are to contribute for the future of Accounting professionals, who should be able to interact and compete in a dinamic market. Firstly, it was carried an experimental study through documentary and bibliographic research. The results disclosed that the interdisciplinarity is more a conceipt than a real application in the Brazilian Accounting universities. Secondly, it was carried a field research, through an interview with some Accounting professors in the of four universities, all of them located in S??o Paulo city. The results confirm the conclusions of the literature and highlight that there is still a gap between the conceipt of interdisciplinarity and its real application by the interviewed professors, even though they are aware of its importance. / A forma????o de profissionais de Ci??ncias Cont??beis no mundo globalizado traz ?? tona a discuss??o sobre a grade curricular dos cursos dessa ??rea, a respeito da legisla????o que direciona tais curr??culos e da necess??ria rela????o com o mercado de trabalho, traduzida em seu perfil profissiogr??fico. O objetivo desta pesquisa foi identificar a percep????o dos professores de Controladoria do curso de Ci??ncias Cont??beis sobre a import??ncia da Interdisciplinaridade na forma????o do Contador, j?? que cabe a eles contribuir para a forma????o de futuros profissionais, aptos ao mercado de trabalho din??mico e exigente de compet??ncias. Para atingir esse objetivo, utilizou-se, em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, resultando dessa ??ltima a constata????o de que o fen??meno da Interdisciplinaridade ?? mais pensado e falado que efetivamente realizado no ensino superior brasileiro de Ci??ncias Cont??beis. A segunda etapa da pesquisa consistiu de pesquisa de campo, por meio de entrevista realizada com professores de Controladoria de quatro IES - Institui????es de Ensino Superior situadas no munic??pio de S??o Paulo. As informa????es obtidas confirmaram as constata????es da revis??o bibliogr??fica e chamaram a aten????o para o fato de que, embora sensibilizados pela import??ncia da Interdisciplinaridade na forma????o dos futuros contadores e, em sua maioria, praticantes intuitivos da Interdisciplinaridade, ainda h?? uma dist??ncia entre o falado e pensado e o efetivamente colocado em pr??tica pelos professores de Controladoria entrevistados.

This research project explores issues around the poor throughput and high dropout rate in the Certificate of the Theory of Accounting (CTA) by focusing on Accounting knowledge as an object of study. The CTA was identified as a serious block in the steps that one needs to go through on the journey to becoming a Chartered Accountant. Having a clear understanding of Accounting knowledge can lead to finding ways that can make the subject more accessible to students from diverse backgrounds. This study contributes to understanding Accounting knowledge at the CTA level with the aim of clearly delineating its legitimate knowledge and knower structures. It answers the following two research questions: • What constitutes legitimate knowledge structures in the CTA? • What constitutes legitimate knower structures in the CTA? Academics from nine universities and representatives of the South African Institute of Chartered Accountants (SAICA) participated in this study. Data was collected through interviews, observation and document analysis. Eighteen CTA lecturers and two members of the SAICA management team were interviewed. Three universities provided documents on their practices, which included learner guides, examination papers, suggested answers, lecture notes, tutorials and other curriculum documents for each of the four CTA subjects. SAICA provided the competency framework and examinable pronouncements. A conference that was jointly hosted by SAICA and International Financial Reporting Standards (IFRS) Foundation was observed. This study used Critical Realism as its ontological underpinnings and Legitimation Code Theory (LCT) as its substantive theory. It used the Specialisation and Autonomy principles of LCT to analyse the data. Specialization establishes the ways agents and discourses within a field are constructed as special, different or unique and thus deserving of distinction and status (Maton, 2014). The principle of Autonomy is concerned with the extent to which the field is self-governing and can do things of its own free-will (Maton, 2004). The study found that the CTA has a hierarchical knowledge structure, which means that when new knowledge is created in Accounting it is integrated into existing knowledge, resulting in coherent and integrated knowledge. CTA also has a hierarchical curriculum structure. While horizontal curriculum structures evolve through the replacement of existing knowledge by new approaches and content, a hierarchical curriculum typically grows through integration and subsumption of new knowledge into pre-existing knowledge and it relies on the acquisition of knowledge developed in previous modules or levels of study.

Made available in DSpace on 2015-12-03T18:35:15Z (GMT). No. of bitstreams: 1 Vanderley_Rodrigues_Guerra.pdf: 373596 bytes, checksum: 08abbda39d99231caee1427bd52861d0 (MD5) Previous issue date: 2010-08-25 / Notably, the current market is increasingly competitive and that requires more skilled professionals; therefore, some important aspects should be explored in the training of these professionals so that they can develop what is expected of them. So, the general objective of this research was to identify and evaluate the educational content of Accounting in Business courses in the micro-region of Ara??atuba and Birigui, stressing that this is an excellent tool to aid in decision-making processes. The teaching conditions were analyzed and the perceptions of teachers who teach Accounting subjects were obtained, as well as the perception of the coordinators of the courses of Business Administration. Techniques were applied to literature, documentation, content analysis to evaluate the teaching plans of each accounting discipline, in addition to descriptive statistics, combined with cluster analysis and multidimensional scaling for data collected with questionnaires. The analysis of the programs revealed that the two micro-regions have a very similar curricular grid and structure in the teaching plans, with good variation in teaching strategies, a variety of evaluation criteria and emphasis on certain content groups. In the perception of the respondents there is a higher turnover of the coordinators, who have quite a few years' experience in higher teaching. On the other hand, most of the teachers said they that they know the pedagogical project of the IES they teach and all exercise another professional activity. In the assertions, all of the interviews agreed that the professional experience of the teacher contributes to update programs and that the contents of the courses are related to the objectives of the course of Business Administration and are important for the future Administrator. Most of them further agree that the provision of Accounting disciplines reveals an alternative in the profession performance for the future Administrator and students identify the integration of Accounting disciplines with other disciplines of the course. / Notadamente o mercado atual est?? cada vez mais competitivo e isso requer profissionais cada vez mais qualificados, portanto alguns aspectos importantes devem ser explorados na forma????o desse profissional, para que ele possa desenvolver o que se espera. Assim o objetivo geral desta pesquisa foi identificar e avaliar as condi????es de ensino de conte??dos de Contabilidade nos cursos de Administra????o de Empresas da microrregi??o de Ara??atuba e de Birigui, tendo em vista que essa seja uma excelente ferramenta para aux??lio ??s tomadas de decis??es. Foram analisadas as condi????es de ensino e obtidas as percep????es dos professores que lecionam as disciplinas cont??beis e dos coordenadores dos cursos de Administra????o de Empresas. Foram aplicadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos planos de ensino de cada uma das disciplinas cont??beis, al??m de estat??stica descritiva, combinada com a an??lise de cluster e com o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou que as duas microrregi??es possuem uma grade curricular e uma estrutura nos planos de ensino bem parecidas, tendo uma boa varia????o nas estrat??gias de ensino, uma variedade nos crit??rios de avalia????o e ??nfase em determinados grupos de conte??dos. Na percep????o dos respondentes indica uma maior rotatividade dos coordenadores, esses possuindo um bom tempo de magist??rio superior, j?? a maior parte dos professores, afirma que conhecem o projeto pedag??gico das IES que lecionam e todos exercem outra atividade profissional. Nas assertivas todos os sujeitos pesquisados concordam que a experi??ncia profissional do professor contribui para atualiza????o dos programas, os conte??dos das disciplinas est??o relacionados aos objetivos do curso de Administra????o de Empresas e s??o importantes para o futuro Administrador. A maioria ainda concorda que a oferta das disciplinas Cont??beis revela uma alternativa de atua????o profissional para o futuro Administrador e que os alunos identificam a integra????o das disciplinas Cont??beis com outras disciplinas do curso. Com o escalonamento multidimensional pode-se concluir que os professores de cada uma das disciplinas Contab??is analisadas nesta pesquisa e os coordenadores do curso de Administra????o de Empresas possuem opini??es distintas.

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).

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.

Made available in DSpace on 2015-12-03T18:35:32Z (GMT). No. of bitstreams: 1 Vilma_Aparecida_Frois_Lima_Alves.pdf: 2703096 bytes, checksum: 837b106797da5815455f687ffc1b1759 (MD5) Previous issue date: 2014-08-28 / Scientific research is presented as a way to develop systematic responses to emerging global issues of the world of historical and human needs; its rationalization takes place through inquiries, questions and concerns. This study aimed to outline a profile of research studies developed by a master's program in accounting from 2001 to 2010, trying to identify advances and limitations and to highlight the levels of methodological appropriateness and the compliance with the quality standards of research in accounting. A descriptive qualitative approach was adopted to achieve those goals. Data were collected through documentary analysis and analyzed using descriptive statistics and content analysis. We found that the master students' interest concentrated mainly on financial accounting with 131 (52%) conducted research studies, followed by controlling and management with 119 (48%) studies. The themes of greatest interest to researchers in those fields were performance management practices with 67 (27%) studies, followed by continued education and corporate training in accounting with 47 (19%) studies, and by accounting information and the capital market with 39 (16%) studies. Regarding the scientific features of the analyzed studies, we found greater compliance with the criteria related to \"how to research\", i.e., it was observed that the researchers aimed to elucidate aspects such as: a) research type; b) methods and techniques of data collection and analysis. We further observed that their difficulties were related to \"what and why\" research, such as greater clarity, delimitation, and articulation between: a) the title; b) the problem and; c) goals to be achieved. Regarding the scientific quality of the research abstracts, we found difficulties related to aspects such as: a) the approach and the type of the conducted research; b) the synthesis of the main findings and the conclusions of the study. We concluded that the main concern of researchers concentrated rather on methodological aspects than on epistemological and formal aspects. That fact shows that there are still difficulties in identifying the study object, in formulating the research question, its relation to the theme and the goals. The means should be defined according to the goals to be achieved and the solution of the investigated problems. In order to achieve a theoretical and methodological adequate and consistent level in scientific research, the epistemological aspects must be taken into account in the first place / A pesquisa cient??fica apresenta-se como uma forma de elaborar respostas sistematizadas ??s problem??ticas emergentes do mundo das necessidades hist??ricas e humanas, e sua racionaliza????o se d?? por meio de indaga????es, d??vidas e inquieta????es. Este estudo teve como objetivo geral delinear um perfil das pesquisas desenvolvidas em um programa de mestrado em ci??ncias cont??beis no per??odo de 2001 a 2010, procurando identificar avan??os e limita????es que evidenciam os n??veis de adequa????o metodol??gica e o atendimento dos padr??es de qualidade das pesquisas na ??rea cont??bil. Para tanto, realizou-se uma pesquisa descritiva de abordagem qualitativa. Os dados foram coletados por meio da an??lise documental e analisados por meio da estat??stica descritiva e da an??lise de conte??do. Constatou-se que o foco de interesse dos mestrandos foi na ??rea de concentra????o contabilidade financeira, com 131 (52%) pesquisas realizadas, seguida da controladoria e gest??o, com 119 (48%) trabalhos. As tem??ticas de maior interesse dos pesquisadores nas ??reas foram pr??ticas de gest??o de desempenho, com 67 (27%) trabalhos, seguidas da educa????o formativa e corporativa continuada na ??rea cont??bil, presente em 47 (19%), da informa????o cont??bil, e o mercado de capitais, presente em 39 (16%) trabalhos. Quanto ??s caracter??sticas cient??ficas das pesquisas analisadas, constatou-se maior atendimento dos crit??rios relacionados a como pesquisar? Ou seja, percebeu-se a preocupa????o dos pesquisadores em esclarecer aspectos como: a) tipo de pesquisa; e b) m??todos e t??cnicas para a coleta e para a an??lise dos dados coletados. Foram verificadas dificuldades quanto aos quesitos relacionados a o qu?? e para qu?? pesquisar? , tais como maior clareza, delimita????o e articula????o entre a) t??tulo, b) problema e c) objetivos a serem alcan??ados. Quanto ?? qualidade cient??fica do resumo nas pesquisas, constataram-se dificuldades em rela????o ?? presen??a de aspectos como a) a abordagem e o tipo de pesquisa realizada e b) s??ntese dos principais resultados e conclus??es do estudo. Concluiu-se que a preocupa????o maior dos pesquisadores foi quanto aos aspectos metodol??gicos que se sobressa??ram em rela????o aos epistemol??gicos e formais. Esse fato evidencia que ainda existem dificuldades quanto ?? identifica????o do objeto de estudo, ?? formula????o do problema de pesquisa, sua rela????o com o tema e os objetivos. Os meios devem ser estabelecidos em fun????o do alcance dos resultados e da resolu????o dos problemas investigados. Para que uma pesquisa cient??fica tenha adequa????o e consist??ncia te??rico-metodol??gica, precisa considerar prioritariamente os aspectos epistemol??gicos