Accounting education research has explained some variation in student performance by aptitude, attitude, and experience variables, as well as gender. The unexplained portion of variance, however, suggests the existence of unidentified variables. This study examines the relationship of visual-spatial aptitude (VSA) to student completion and continuing behaviors and to performance in four accounting courses. VSA is a group of cognitive abilities which facilitate building mental representations and solving problems and which are positively related to performance in mathematics and science courses. This study hypothesizes that high VSA students will complete Accounting Principles I at a higher rate, continue to Principles II at a higher rate, and perform better in Principles I than will low VSA students. Also hypothesized are gender differences and course differences in the relationship between VSA and performance. Subjects are students tracked in accounting courses for three semesters. Independent variables include gender, prior bookkeeping coursework, and major, as well as SAT scores, GPA, and scores on two VSA tests--the MAP Planning Test (MAP) and the Mental Rotations Test (MRT). MAP and MRT measures include the number right, the number wrong, and the percentage right. Dependent variables include student completion and continuing status as well as performance scores in each of four courses. Results indicate that high VSA subjects have a higher completion rate than do low VSA subjects and that completers of Principles I have higher VSA than do droppers. Also, continuers to Principles II have higher VSA than do non continuers. Results indicate relationships between VSA and Principles I scores. Subjects with high MRT percentages score higher on exams and lower on homework/quizzes than do those with low MRT percentages. Subjects with few MRT wrong have higher exam scores than do those with more MRT wrong. MAP is related only to Principles II and Intermediate, while MRT is related only to Principles I, II, and Cost. Relationships of VSA to exams are positive and frequent. Relationships to homework/quizzes are negative and less frequent. Computerized practice set scores are rarely related to VSA. In separate analyses of students taking Principles I, VSA is related to homework and exams for females and only to exams for males. For the smaller sample of students continuing to Principles II, models which contain general aptitude covariates indicate that VSA is only related to female performance and only in Principles I. / Ph. D.

This study had four purposes. They were to determine whether accounting tests used during the 1989 Virginia FBLA regional accounting competitive events were reliable, valid, comprised of test items at appropriate difficulty levels, and to ascertain if the curricular drift was present. Secondary-level high school business students, all of whom were members of Virginia FBLA, participated in this study. Nine of the 11 Virginia FBLA regions were represented in this study. Test scores for 152 students were obtained for Accounting I and 81 students for Accounting II. The researcher examined the tests for reliability by applying Kuder-Richardson Formula 20 (KR-20). Both the Accounting I and Accounting II tests were found to have low reliability estimates, .81 and .78 respectively. / Master of Science

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

published_or_final_version / Education / Master / Master of Science in Information Technology in Education

The problem of this study was to isolate predictors of academic success in both self-paced classes and lecture classes in Introductory Accounting. The purposes of the study were to determine if learning style, locus of control, reading ability, age, sex, accounting work experience, and prior accounting academic experience are predictors of success in Introductory Accounting classes taught using self-paced methods of instruction and lecture methods of instruction. Another purpose was to determine if there is a difference in the set of predictors of success in the two instructional methods and to provide some direction as to determinants of success which may be addressed by counselors in advising students. The data were collected from 463 students at a suburban community college in the Southwest. Each of the variables was analyzed by a stepwise multiple regression analysis and a backward elimination regression for students grouped according to instructional method. A two-way multivariate analysis of variance was used to examine whether the distribution of scores on the potential predictor variables were equivalent for students in the two teaching methods and for successful completers of the course and noncompleters. Consideration of the data findings of this study permitted the following conclusions: 1. Age and reading ability have a positive relationship to academic success in an Introductory Accounting course taught in a lecture format. 2. Concrete learning style, as measured by the Learning Style Inventory, age, reading ability, and accounting work experience have a positive relationship to success in an Introductory Accounting course taught in a self-paced format. 3. Age, reading ability, accounting work experience, and a concrete learning style have a positive relationship to academic success in Accounting courses taught using either method. 4. There is a difference in the set of predictors of success for Accounting classes taught using the two instructional methods. 5. There are differences between completers and noncompleters of courses regardless of instructional method.

Os estudiosos da área contábil, que discutem o ensino da Contabilidade, apontam dois tipos de qualificações essenciais ao quadro docente de um curso de Ciências Contábeis: a qualificação acadêmica (Qac), que se refere à preparação do docente para a pesquisa, e a qualificação profissional (Qpr), que se caracteriza pela ligação que o docente mantém com as práticas profissionais vigentes no mercado de trabalho. A literatura da área Educacional, que discute o ensino na universidade, por sua vez, aponta uma terceira qualificação: a qualificação pedagógica (Qpe), ou seja, a preparação sistematizada para o exercício da docência no ambiente universitário. Tendo por base esse arcabouço teórico e os baixos desempenhos dos discentes dos cursos de graduação em Ciências Contábeis, obtidos no exame de Suficiência promovido pelo Conselho Federal de Contabilidade (CFC) e no Exame Nacional de Desempenho de Estudantes (ENADE), o propósito geral desta pesquisa foi investigar qual a relação entre desempenho discente e qualificação docente nos cursos de graduação em Ciências Contábeis brasileiros. A partir da literatura revisada, foram levantados os fatores que caracterizavam as qualificações docentes (Qac, Qpr e Qpe) que, posteriormente, foram submetidos à apreciação de uma comissão de especialistas por meio da técnica Delphi. O questionário construído com base nesses fatores foi aplicado aos gestores (coordenadores, chefes de departamentos e diretores) de 218 instituições de ensino superior (IES) com cursos de Ciências Contábeis brasileiros. O desempenho discente foi medido com base no resultado do ENADE (2009) de alunos concluintes. Foi verificado que apenas 7% do quadro docente das IES investigadas possuem título de doutor, somente 14% possui publicações com os conceitos Qualis/CAPES A1, A2, B1 ou B2, apenas 1% dos docentes atuantes nas IES investigadas possuem credenciais internacionais e somente 5% possuem a credencial de auditor junto à Comissão de Valores Mobiliários (CVM). A região Sul é a que apresenta as maiores médias de resultados ENADE e também as maiores médias das qualificações acadêmica, profissional e pedagógica. Em seguida, vem a região sudeste, que apresenta a segunda maior média ENADE, e as segundas maiores médias das qualificações acadêmica e profissional. As menores médias da avaliação ENADE e qualificação acadêmica ocorreram na Região Norte. Os resultados apurados confirmam parcialmente as hipóteses estabelecidas, pois apenas a qualificação acadêmica apresentou coeficiente de regressão significativo ao nível de 5% (p-valor = 0,000) e correlação positiva significativa ao nível de 1% com os resultados ENADE. As qualificações profissionais e pedagógica não apresentaram correlações significativas com o resultado ENADE de alunos concluintes. Também foi verificado que a Qpe e a Qac estão significativamente correlacionadas. Além disso, o índice de Qac nas instituições públicas é significativamente maior que nas instituições privadas, sendo a maior parte das instituições públicas investigadas constituídas sob a forma de universidades, portando com maiores possibilidades de conter entre seus docentes professores titulados em programas de pós-graduação stricto sensu e com maiores quantidades de publicações relevantes. Esses resultados e os depoimentos dos respondentes apontam a necessidade de ampliação da quantidade de programas stricto sensu em Ciências Contábeis no Brasil, notadamente, em locais mais distantes das regiões Sul e Sudeste. Para tanto, é necessário que a Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) fortaleça as políticas de apoio à expansão da pós-graduação stricto sensu em Ciências Contábeis, e que o Ministério da Educação também estabeleça políticas no sentido de qualificar os quadros docentes das IES que ofertam cursos de Ciências Contábeis, principalmente, das IES privadas, que, qualificando seus professores academicamente, teriam maiores possibilidades de elevarem os níveis de desempenho discente. Finalmente, a exemplo do que ocorre fora do vii Brasil, é importante que os mecanismos de avaliação contemplem especificidades da profissão contábil e valorizem a qualificação profissional do contador / Researchers from the Accounting area who discuss teaching methods point out two essential qualifications for an Accounting Course faculty: academic qualification (Qac), which refers to the teacher\'s preparation to conduct research; and professional qualification (Qpr), which is characterized by the link that the teacher maintains with current professional practices in the labour market. Literature in the Educational area which discusses teaching at university reveals a third qualification: pedagogical qualification (Qpe), i.e., the systematized preparation for teaching at university. Based not only on the theoretical framework, but also on the low performance of Accountancy students in Sufficiency Exams such as the one promoted by the Federal Accounting Council (CFC) and the National Student Performance Exam (ENADE), the general aim of this research is to investigate the relation between students and teachers\' qualification in Brazilian Accountancy graduation courses. According to the revised literature, the factors that characterized the teachers\' qualifications were collected and later on evaluated by a commission of experts by means of the Delphi technique. A questionnaire was constructed based on these factors, and it was administered to managers (coordinators, chiefs of department and deans) from 218 educational institutions (IES) in Brazilian Accountancy courses. The teachers\' performance was measured considering the results of the ENADE (2009) of students who are about to graduate. It was verified that only 7% of the faculty in the institutions investigated have a doctorate degree; and only 14% have publications with the Qualis/CAPES standards A1, A2, B1, B2; just 1% of current teachers in the IES studied have international credentials; and only 5% have the Exchange Commission (CVM) auditor credentials. The South of Brazil encloses the highest averages in the ENADE results as well as the highest averages related to academic, professional and pedagogical qualification. Next is the South-East, which has the second highest average at ENADE, along with the second highest averages concerning academic and professional qualifications. The lowest averages at the ENADE evaluation and academic qualification were found in the North. The results partially confirm the established hypothesis because only the academic qualification presented a significant regression coefficient - to the 5% level (p-value=0,000) -, and significant positive correlation - to the 1% level - with the ENADE results. The professional and pedagogical qualifications did not present significant correlations with the ENADE results of students who are graduating. It was also verified that the Qpe and Qac are significantly correlated. In addition, the Qac index is significantly higher in public institutions than in private ones. Most public institutions investigated were universities, which usually have more teachers with post-graduate stricto sensu degrees and more relevant publications. These results and the testimonies of those who answered the questionnaire point to the need of expanding the number of stricto sensu programmes in Accounting courses in Brazil, especially in more distant places in the South and South-East. To this end, it is necessary that Coordinating Body for the Improvement of Postgraduate Studies in Higher Education (CAPES) strengthens policies that support the expansion of Accounting stricto sensu post-graduation programmes. Furthermore, the Ministry of Education should establish policies to qualify teachers of IES which offer Accountancy courses, especially in private institutions, which would have stronger possibilities of increasing the level of students\' performance if they qualified their teachers academically. Finally, similarly to what happens abroad, it is important that the evaluation mechanisms include specificities of the accounting profession and value the professional qualification of accountants.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Marcelo_Rabelo_Henrique.pdf: 361025 bytes, checksum: 7e6971f725a340614aa4f1d12bacaffe (MD5) Previous issue date: 2008-10-24 / Forensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting students should be able to interact with the real context. Therefore, the courses should offer qualified professors to teach all the disciplines from the Accounting Course, and Forensic Accounting is also included. Considering this context, the aim of this research was to identify and analyze the teaching conditions of how the discipline Forensic Accounting is taught in Accounting Courses in S??o Paulo city. It was analyzed the teaching conditions and obtained the perceptions from coordinators of the courses concerning Forensic Accounting in two different groups: the first grouped 7 out of the 10 best ranked Accounting courses, according to ENADE 2006 - a Brazilian test that aims to analyze the teaching conditions at Brazilian Universities - and the second grouped 10 random courses, chosen because of accessibility. Some research techniques were applied in this work, as the bibliographical, documental, the analysis of content to evaluate the obtained description of the disciplines, as well as the combination of descriptive statistics and multidimensional scaling for the data collected through questionnaires. The analysis of the descriptions showed that the best ranked courses give more attention to all the content in the description, to the variation in the teaching strategies, to specific blocks of content and to the range of evaluation criteria. The analysis of the coordinators from the other universities indicated that, in such universities, there is a more constant change of course coordinators and an agreement that the offered contents are related to the aims of the course. The results obtained from the questionnaires showed that, within each university, the subjects from 3 of the best ranked universities and from 3 of the other random universities have similar views relating the dimensions "general aspects of the disciplines" and "extra activities". However, there is no agreement between the 2 distinct groups and the dimensions. It was also verified that the subjects classified into the categories "professor" and "coordinator" have different views concerning the already mentioned "general aspects of the disciplines" and "extra activities". / A per??cia cont??bil ?? uma op????o de atua????o profissional para os futuros contadores. A resolu????o CNE/CES N. 10/2004, determinou que os cursos de Ci??ncias Cont??beis devem formar profissionais aptos a interagir com o contexto atual, o que requer boas condi????es de ensino e professores qualificados nas disciplinas e conte??dos, inclusive per??cia cont??bil. Assim, o objetivo geral desta pesquisa foi identificar e analisar as condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na grande S??o Paulo. Foram analisadas as condi????es de ensino e obtidas as percep????es de coordenadores de cursos e professores de Per??cia Cont??bil em dois grupos de cursos: o 1??. com 7 dos 10 melhores classificados pelo ENADE de 2006, e o 2??. com 10 cursos escolhidos por acessibilidade. Foram usadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos programas de disciplina obtidos, al??m de estat??stica descritiva combinada o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou maiores preocupa????es e cuidados do grupo das melhores IES em rela????o a: completude do programa, varia????o nas estrat??gias de ensino, ??nfase em determinados grupos de conte??dos, e variedade nos crit??rios de avalia????o. A an??lise das percep????es dos respondentes indicou para as demais IES: maior rotatividade dos coordenadores dos cursos, e maior concord??ncia de que os conte??dos oferecidos est??o relacionados aos objetivos do curso. Os resultados obtidos com as assertivas indicaram que os sujeitos de tr??s das melhores IES e de tr??s das demais IES t??m, ao n??vel de cada uma, opini??es semelhantes quanto ??s dimens??es denominadas "aspectos gerais da disciplina" e "atividades complementares", embora n??o haja concord??ncia ao n??vel dos grupos de IES e das dimens??es. Os sujeitos das IES restantes separados nas categorias "professor" e "coordenador" revelaram possuir opini??es distintas em rela????o aos mesmos "aspectos gerais da disciplina" e "atividades complementares".

Made available in DSpace on 2015-12-03T18:35:21Z (GMT). No. of bitstreams: 1 Claudio_Toscano_de_Araujo.pdf: 1146316 bytes, checksum: c3c222de69ceb3bb9f4d0fbedf38e415 (MD5) Previous issue date: 2011-08-31 / The Comptrollership is a subject of the most interesting, is by aspects that cause divisions of opinions as for existing career opportunities in the area. However, both to position itself as to apply for vacancies, it is necessary that the professional has a training that empower. Most courses of accounting Sciences in Brazil and particularly in the greater of the S??o Paulo are offered during night and frequented by students who came from the public school with serious educational deficiencies, working during the day and are faced with several difficulties. The problem investigated in this study concerns the conditions of education of the discipline Comptrollership in Accounting Sciences courses of IES of the metropolitan region of the S??o Paulo, where there are significant differences between these conditions in the courses well evaluated by MEC in relation to the other and what is the perception of teachers and coordinators responsible for such courses with respect to the subject. The work was based on field research conducted with teachers and coordinators of 21 IES divided into 2 groups, being the Group 01 composed 14 IES with the concept of minimum grids 3 and 7 with IES group 02 with concept less than 3. There was also the documentary research grounded in teaching plans of discipline in multiple IES search object. The aspects evaluated as differences of group IES were 01: indication of other sources besides books, teacher is professional experience in the area of the Comptrollership, discussion of the contents of the Comptrollership with other teachers of the course and identification by the students of the integration of the contents of other subjects of the course with Comptrollership. Documentary research pointed as key differentiators of group IES 01: greater diversity and detailing of contents covered; indication of a greater number of bibliographic references that include foreign authors, less transparency as to the final/end evaluation on discipline and greater variation in teaching strategies used. / Controladoria ?? um assunto dos mais interessantes, seja pelos aspectos que causam divis??es de opini??es como pelas oportunidades profissionais existentes na ??rea. Todavia, tanto para posicionar-se como para candidatar-se ??s vagas existentes, ?? necess??rio que o profissional tenha uma forma????o que o capacite. A maioria dos cursos de Ci??ncias Cont??beis no Brasil e em particular na Grande S??o Paulo s??o oferecidos no per??odo noturno e freq??entados por alunos que vieram da escola p??blica com s??rias defici??ncias educacionais, que trabalham durante o dia e se defrontam com diversas dificuldades. O problema investigado neste estudo diz respeito ??s condi????es de ensino da disciplina Controladoria em cursos de Ci??ncias Cont??beis das IES da regi??o metropolitana de S??o Paulo, se h?? diferen??a significativa entre essas condi????es nos cursos bem avaliados pelo MEC em rela????o aos demais e qual ?? a percep????o de professores e coordenadores respons??veis por tais cursos com rela????o ao assunto. O trabalho foi elaborado com base em pesquisa de campo realizada com professores e coordenadores de 21 IES divididas em 2 grupos, sendo o grupo 01 composto por 14 IES com conceito de ENADE m??nimo de 3 e o grupo 02 com 7 IES com conceito menor que 3. Houve tamb??m pesquisa documental fundamentada nos planos de ensino da disciplina nas v??rias IES objeto da pesquisa. Os aspectos avaliados como diferencias das IES do grupo 01 foram: indica????o de outras fontes bibliogr??ficas al??m de livros; experi??ncia profissional do docente na ??rea de Controladoria; discuss??o dos conte??dos de Controladoria com outros professores do curso e identifica????o por parte dos alunos da integra????o dos conte??dos de outras disciplinas do curso com Controladoria. A pesquisa documental apontou como principais diferenciais das IES do grupo 01: maior diversidade e detalhamento dos conte??dos abordados; indica????o de um maior n??mero de refer??ncias bibliogr??ficas que incluem autores estrangeiros; menor transpar??ncia quanto ?? avalia????o final na disciplina e maior varia????o nas estrat??gias de ensino utilizadas.

Made available in DSpace on 2015-12-04T11:45:35Z (GMT). No. of bitstreams: 1 Ivelise_de_Maria_Mena_Barreto_Moreira.pdf: 850162 bytes, checksum: 023b8d8220ded1c3a5c9d8dc5042c551 (MD5) Previous issue date: 2004-10-26 / This research aims at identifying the reasons for the main difficulties faced by the novice students at UFMA's Accounting Course in the subjects Basic and Intermediate Accounting when they start the course. It also aims at identifying the teaching techniques that may contribute to the improvement of these subjects. To reach the proposed aims, field research methodologies were adopted, such as: literature review and questionnaires to novice students of the course as well as Accounting Professors. The data collected allowed us to make a comparison of the situation of UFMA's Accounting Courses in the cities of S??o Luis and Imperatriz. The findings show that a great part of the students are single males, with age varying from 18 to 25. They also show that most professors use the lecture technique and blackboard, and want a change in the curriculum of the course. Both professors and students think the course's teaching conditions are inadequate, what contributes to their lack of motivation. It was concluded that development courses in the Didactics and Teaching Methodology should be offered to the Academic Staff of UFMA by its Business Administration and Accounting Department, what may contribute to improve the teaching of the Basic and Intermediate Accounting subjects. / Este trabalho tem por objetivo conhecer as principais causas que contribuem para as dificuldades encontradas pelos alunos iniciantes no curso de Ci??ncias Cont??beis da UFMA nas disciplinas de Contabilidade B??sica e Intermedi??ria, ao ingressarem no curso, e identificar as t??cnicas de ensino que possam contribuir para o aprimoramento dessas disciplinas. Na tentativa de atingir o objetivo proposto no presente trabalho, optou-se por adotar metodologias de pesquisa de campo tais como: pesquisa bibliogr??fica e aplica????o de question??rio aos alunos iniciantes no curso e aos professores de Contabilidade. Os dados coletados permitiram uma compara????o entre a situa????o dos cursos de Ci??ncias Cont??beis da UFMA, sediados em S??o Luis e Imperatriz. Os resultados mostram que uma grande parte dos alunos s??o do sexo masculino, solteiros, e, na faixa et??ria de 18 a 25 anos. Observa-se tamb??m que, a maioria dos docentes pesquisados utiliza a t??cnica da aula expositiva por meio do quadro-de-giz, e, ?? favor??vel ?? mudan??a da grade curricular. Na opini??o, tanto dos docentes como dos discentes as condi????es de ensino do curso s??o inadequadas, o que contribui para a falta de motiva????o destes, Ao final deste estudo conclui-se que dever??o ser promovidos por parte do Departamento de Ci??ncias Cont??beis e Administra????o da UFMA, cursos de aperfei??oamento aos docentes principalmente na ??rea de Did??tica e Metodologia de Ensino, o que poder?? contribuir para o aprimoramento do ensino das disciplinas objeto desse estudo.

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.