O uso assertivo e eficiente das estratégias de aprendizagem depende, muitas vezes, da compreensão e consideração de aspectos psicológicos e motivacionais. O adequado emprego de estratégias de aprendizagem se reflete no desempenho acadêmico, no domínio de construtos e modelos e no amadurecimento crítico e científico. A presente tese defende que há uma relação entre as estratégias de aprendizagem autorregulada e as estratégias de aprendizagem autodeterminada predominantes em alunos de mestrado e doutorado em Contabilidade. O estudo se justifica, porquanto, porque além de inaugurar uma linha de pesquisa ainda inédita no contexto da Contabilidade Humana, seus resultados destacam um original entendimento da relação da aprendizagem com a regulação e a motivação pessoal. Tem como objetivo principal apresentar diagnóstico, dimensões e correlações das estratégias de aprendizagem autorregulada e aprendizagem autodeterminada de alunos de programas de pós-graduação stricto sensu em Contabilidade no Brasil. Participaram do survey 516 respondentes, sendo 383 mestrandos e 133 doutorandos. Foram aplicados dois instrumentos psicométricos: Self-Regulated Learning Strategies (SRLS) e Motivated Strategies for Learning Questionnaire (MSLQ). O modelo operacional de pesquisa delineou a formulação de oito hipóteses, sendo que a primeira delas sustenta a defesa da tese, enquanto as demais defendem a influência das variáveis idade, gênero, tipo de curso, estágio no curso, tipo de instituição de graduação, nota do curso atribuída pela Capes e graus de instrução dos pais nos níveis de Self-Regulated Learning (SRL) e Self-Determination Theory (SDT). A partir da análise multivariada dos dados, os resultados corroboraram a tese e a influência do gênero no nível de SRL. A metaconclusão desta tese ratifica os estudos referenciados, confirmando que a aprendizagem pode ser dominada e controlada pelo indivíduo, ao se adotar estratégias individuais de regulação e motivação. Uma importante contribuição desta pesquisa consiste em oferecer conclusões empíricas que podem ajudar docentes, discentes, pesquisadores, instituições de ensino e programas de pós-graduação a compreender mais sistematicamente os aspectos da aprendizagem autorregulada e da aprendizagem autodeterminada que caracterizam o aluno de Contabilidade. Limitações importantes deste estudo podem ser vistas como oportunidades para pesquisas futuras: a amostra envolve um público específico, a pesquisa survey pode apresentar vieses de método comum e a baixa participação de alunos de mestrado profissional. Estudos futuros poderão adotar outras estratégias metodológicas e/ou envolver amostras mais diversificadas ou em maior lastro temporal / Assertive and efficient use of learning strategies often depends of the understanding and consideration of psychological and motivational aspects. Appropriate use of learning strategies is reflected in the academic performance, in the appropriation of constructs and models and in the critical and scientific maturity. This dissertation argues that there is a relationship between predominating self-regulated learning strategies and self-determined learning strategies in accounting master\'s and doctorate students. The study can be justified in view of, apart from inaugurating a research line within the context of Human Accounting, their results highlight a unique understanding of the relationship of learning with regulation and personal motivation. Its main goal is to present a diagnosis, the dimensions and the correlations of self-regulated learning and self-determined learning strategies of graduate Accounting students in Brazil. Five hundred and sixteen respondents participated in the survey, comprising 383 master\'s and 133 doctoral students. Two psychometric instruments were applied: the Self-Regulated Learning Strategies (SRLS) and the Motivated Strategies for Learning Questionnaire (MSLQ). The operating model research outlined the formulation of eight hypotheses, being that the first of them supports the thesis, while the others investigate the influence in the levels of Self-Regulated Learning (SRL) and Self-Determination Theory (SDT) of age, gender, type of course, stage in the course, type of undergraduate institution (public or private), grade attributed by Capes to the course and parental formal education degrees. From the multivariate data analysis,the results support the thesis and that gender has influence in the SRL level. The metaconclusion of this thesis confirms the referenced studies, estating that learning can be dominated and controlled by individuals through the adoption of individual strategies of regulation and motivation. An important contribution of this study is to offer empirical conclusions that might help teachers, students themselves, researchers, educational institutions and graduate programs to understand more systematically the aspects of self-regulated learning and self-determined learning that characterize the Accounting graduate students. The major limitations of the present study can be seen as opportunities for future researches: the sample involves a particular audience, research can provide common methods bias and the low participation of professional master\'s degree students in the sample. Future studies can take further methodological strategies and/or involve more diversified samples or consider longitudinal approaches

Made available in DSpace on 2015-12-03T18:35:20Z (GMT). No. of bitstreams: 1 Liliane_da_Costa_Jacobs_Lames.pdf: 1098339 bytes, checksum: 449ad55edb7d50fbdab5899b2ebcaff5 (MD5) Previous issue date: 2011-12-20 / The traditional ways of conceiving knowledge are reinvigorating the discussion on interdisciplinary curriculum and active methods in teaching and learning. Digital technologies are highlighted in this context, expanding around the virtual culture. The objective of this research was to investigate how teachers in a university in the state of S??o Paulo are using digital media in their classes. For this purpose, we performed an exploratory and qualitative research. Data were collected through questionnaires and interviews. It was found that new technologies are present in the classroom, however, have not provided major advances to traditional teaching methods, because, as a tool for pedagogical mediation, are still not sufficiently assimilated by teachers. Digital technologies have not yet optimized the process of teaching and learning, effectively approaching the student and teaching contents. The acquisition and manipulation of information through new technologies alone are not sufficient, as technique by technique does not ensure the optimization of the process of knowledge construction by students. The intervention by the educator is crucial in view of creating a link between the life experiences of students and academic content. For the integration of new technologies in teaching practice is effective and consistent with the current curriculum guidelines, it is necessary a policy of continuous training in order to provide not only a technical mastery of each technology or software and its capabilities, but also a pedagogical mastery and how these tools can be used in the classroom to create conditions of its effective use in the higher education institutions. These organizational and operational conditions involve both logistics (equipment, maintenance, space, condition of access by teachers and students) as formative processes of educators to guide their use and help detecting problems and opportunities for innovation. It follows therefore that the gains in student learning are related to familiarity with digital technologies and the trust regarding their use in the classroom. Regardless to the generation that the teacher belongs and the technological context in which he lived, he is able to learn and deal with the new, being enough that he is open to learning and find in the higher education institutions support to their experiences and the opportunity to develop their skills in the use of new technologies. / As formas tradicionais de conceber o conhecimento v??m revigorando a discuss??o sobre curr??culo interdisciplinar e metodologias ativas no ensino-aprendizagem. As tecnologias digitais ganham destaque neste contexto, expandindo-se a?? a cultura virtual. O objetivo desta pesquisa foi investigar de que modo docentes de uma IES do estado de S??o Paulo est??o utilizando as m??dias digitais em suas aulas. Para tanto, foi realizada uma pesquisa explorat??ria-qualitativa. Os dados foram coletados por meio de question??rio e entrevista. Constatou-se que as novas tecnologias est??o presentes em sala de aula, entretanto, n??o t??m proporcionado maiores avan??os aos m??todos tradicionais de ensino, pois, enquanto ferramenta de media????o pedag??gica, ainda n??o est??o suficientemente assimiladas pelos professores. As tecnologias digitais ainda n??o conseguiram otimizar o processo de ensino-aprendizagem aproximando efetivamente o discente e os conte??dos de ensino. A aquisi????o e manipula????o de informa????es por meio das novas tecnologias por si s?? n??o s??o suficientes, como t??cnica pela t??cnica n??o garantem a otimiza????o do processo de constru????o do conhecimento pelos discentes. A interven????o por parte do educador ?? fundamental em vista da cria????o de um v??nculo entre as experi??ncias de vida do discente e o conte??do acad??mico. Para que a integra????o das novas tecnologias na pr??tica pedag??gica seja efetiva e esteja condizente com as atuais orienta????es curriculares, faz-se necess??rio uma pol??tica de forma????o continuada com o objetivo n??o s?? do dom??nio t??cnico de cada tecnologia ou software e suas potencialidades, mas tamb??m do dom??nio pedag??gico e da maneira como essas ferramentas podem ser usadas em sala de aula, de modo a criar na IES condi????es de sua efetiva utiliza????o. Essas condi????es organizacionais e operacionais envolvem tanto a log??stica (equipamentos, manuten????o, espa??o, condi????o de acesso por professores e alunos) como processos formativos dos educadores que orientem a sua utiliza????o e permitem detectar dificuldades e possibilidades de inova????o. Conclui-se, assim, que os ganhos na aprendizagem do discente est??o ligados ?? familiariza????o com as tecnologias digitais e ?? confian??a em rela????o ?? sua utiliza????o em sala de aula. Independentemente da gera????o que o docente pertence e do contexto tecnol??gico em que viveu, ele ?? capaz de aprender e saber lidar com o novo, basta que esteja aberto ?? aprendizagem e encontre na IES fomento ??s suas experi??ncias e a oportunidade de desenvolver suas compet??ncias para o uso das novas tecnologias.

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 2015-12-03T18:35:34Z (GMT). No. of bitstreams: 1 Paulo_Braga.pdf: 872918 bytes, checksum: 495bdf0da0e75e7ed2c73dfd6323faca (MD5) Previous issue date: 2015-06-08 / Information and Communication Technologies (ICTs) are increasingly present in professional activities including teaching. In view of this aspect of the present work was proposed in order to evaluate the relationship between the professional profile, including teachers` titration and age of the Accounting course in a Higher Education Institution (HEI) and yours practices of education, especially the use of information and communication technologies. The research was conducted with Accounting Course teachers, who teach in a state higher education institution located in Aparecida de Goi??nia - Goi??s. A questionnaire was applied, adapted and validated to teachers. The quantitative data analysis was performed using the R program; through the analysis of the results, it was observed that 50% of teachers (50%) are males and (50%) were female, over age 40 years (60%). The information on knowledge level reported by teachers was intermediate in 100% of respondents. Everyone has access to the internet and use it to access electronic mail and bibliographical research (100%), followed by the use of social networks (64,28%). There was no grating between the practices adopted and the titration and the age of the teacher, in general it was found that teachers embrace conservative and traditional educational procedures, but seek to use ICT in their practices. 50% of the teachers try to include in accounting software in their practices, citing the need for professional training of accounting able to work with ICT, considering the current changes which passes the profession. As regards, the reported difficulties include difficulty in using existing technologies (64.28% who had no academic training for teaching practice) and inadequate infrastructure for their use in academic activities. Teachers have positive attitudes towards ICT (want to use) and familiarity with using computers, but agree that more investment in the infrastructure of the institution and training would increase the adoption of technology appropriately in academic activities. / As Tecnologias da Informa????o e da Comunica????o (TIC) est??o cada vez mais presentes nas atividades profissionais, inclusive dos docentes. O presente trabalho foi proposto com o objetivo de analisar e identificar a utiliza????o das TIC pelos docentes de um curso de Ci??ncias Cont??beis de uma Institui????o de Ensino Superior, determinando uma poss??vel rela????o entre a utiliza????o destas pr??ticas ?? titula????o ou idade dos docentes. A pesquisa foi conduzida com professores do Curso de Ci??ncias Cont??beis que lecionam em uma Institui????o de Ensino Superior de cunho estadual, localizada em Aparecida de Goi??nia - Goi??s. Procedeu-se ?? aplica????o de um question??rio validado e adaptado aos docentes. A an??lise dos dados quantitativos foi realizada por meio do programa R. Por meio da an??lise dos resultados obtidos, observou-se que 50% dos docentes s??o do sexo masculino e (50%) do sexo feminino, com faixa et??ria superior a 40 anos (60%). O n??vel de conhecimento sobre inform??tica relatado pelos docentes foi intermedi??rio em 100% dos respondentes. Todos t??m acesso ?? internet e a utilizam para acesso ao e-mail e pesquisam informa????es na web (100%), seguido pela utiliza????o das redes sociais (64,28%). N??o houve rela????o entre as pr??ticas adotadas e o t??tulo do profissional e a idade do professor, de uma maneira geral constatou-se que os professores adotam procedimentos pedag??gicos tradicionais, por??m tentam utilizar/inserir as TIC em suas pr??ticas, 50% dos docentes tentam incluir software da ??rea cont??bil em suas pr??ticas e citam a necessidade da forma????o do profissional da contabilidade apto a trabalhar com as TIC, considerando as mudan??as atuais a qual passa a profiss??o. No que concerne ??s dificuldades relatadas incluem a dificuldade em utilizarem as tecnologias existentes e a infraestrutura inadequada para suas utiliza????es nas atividades acad??micas. Os docentes s??o proativos frente ??s TIC (querem utilizar) e possuem familiaridade com uso da inform??tica, mas concordam que com maior investimentos na infraestrutura da institui????o e forma????o profissional aumentariam a ado????o das tecnologias de forma adequada nas atividades acad??micas relacionadas ?? forma????o do contador.

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.

Made available in DSpace on 2015-12-04T11:45:14Z (GMT). No. of bitstreams: 1 Antonio_Renato_Cecconello.pdf: 1232322 bytes, checksum: b75e771248a04cd925b184728e575c53 (MD5) Previous issue date: 2002-10-23 / This paper considers that the knowledge of accounting has different use and demanding levels, regarding accountants and non-accountant users. The study observes existing post-graduation courses in business administration, lato sensu, at S??o Paulo city, which business objectives considers filling up accounting needs for students from different graduation than accounting, those who, through a MBA course, look for a technical complement in order to meet their employers demand. The author points the need to improve the teaching-learning process of the accounting contents to non-account public, process itself analysed according to the quantified exceptions methodology . Based on interviews and a research, done with Coordinators and Accounting teachers, a reasonable data information was obtained, which made possible elaborate relevant comments regarding the existing problem and the forecasted hypotheses involved. The research questions were development taking into consideration the teaching process phases and its teaching keysuccess factors on accounting education for non-accountants, as follow, a) Program content; b) Student selection process; c) Teaching available infrastructure; d) Teaching / didactic process; e) Teacher; and f) Evaluation criteria. Based on several tables, derived from the research and interviews, the author presents, in the end, his consideration about the subject and raises some other questions in order to improve the accounting education process for non-account public, highlighting the following: 1) the teaching system needs to be better understood; 2) the examples, exercises and application have to be revised to the focus-public; 3) The MBA courses should consider in it s curricula an specific discipline concerning account teaching for non-account; 4) a better integration and synergy between the course disciplines and 5) awareness about the causes and effects regarding the key-factors discussed in this paper. / O trabalho considera que as necessidades e demandas pelos conhecimentos da Contabilidade, entre os profissionais das ??reas cont??bil e os demais das outras ??reas dentro das empresas, s??o distintas. O estudo constata a exist??ncia de cursos de p??s-gradua????o em Administra????o, lato sensu, na cidade de S??o Paulo, que se prop??em a suprir a necessidade de graduados em diversas ??reas, os quais buscam, atrav??s destes cursos, minimizar car??ncias t??cnicas para atender demandas de seus empregadores e como forma de manter a sua competitividade profissional. O autor enxerga a necessidade de se melhorar o processo ensino-aprendizagem dos conte??dos cont??beis aos p??blicos-alvo, processo este que foi analisado segundo a metodologia da exce????o quantificada. Com base em question??rios, elaborados e dirigidos a Coordenadores e Professores de disciplinas com conte??dos cont??beis, obteve-se dados que permitiram a elabora????o de considera????es relevantes frente ao problema e hip??teses aventadas. A elabora????o do question??rio foi feita a partir da an??lise do processo de ensino, observando-se os fatores cr??ticos de sucesso para o ensino da Contabilidade para n??o contadores, quais sejam: a) Defini????o do conte??do program??tico; b) Sele????o do aluno; c) Recursos dispon??veis para o ensino; d) Processo de ensino / did??tica; e) Docente e f) Crit??rios de avalia????o. Com base nas diversas tabelas elaboradas, a partir dos question??rios, s??o apresentadas ao final as considera????es sobre o tema e levantadas quest??es pertinentes ?? busca pela melhoria do ensino da Contabilidade para o p??blico em quest??o, destacando-se: 1) a necessidade da revis??o das componentes do sistema de ensino; 2) h?? a necessidade de se adequar os exemplos, exerc??cios e aplica????es nestes cursos; 3) os cursos de mestrado deveriam pensar na inclus??o de disciplina espec??fica visando o ensino da Contabilidade para o n??o contador; 4) maior integra????o e sinergia entre as disciplinas dos cursos e 5) consci??ncia das causas e efeitos relativos aos fatores chave apresentados neste estudo.

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.