Made available in DSpace on 2015-12-04T11:45:37Z (GMT). No. of bitstreams: 1 Marcio_Barros_Souza.pdf: 519088 bytes, checksum: 14041fb376e018a938470f76c0850da2 (MD5) Previous issue date: 2005-06-22 / This work had the objective to analise the relevance of the insertion from the scientific iniatiation contents and activities in the pedagogical projects from the graduation course in Accounting Science from the city of S??o Paulo as a way to stimulate the development of the pupils critical thinking. It is about a descriptive research marked out by a qualitative approach. The ways to accomplish the inquiry conjugated both parts: the bibliographical and the field research. So a bibliographic research was ingaged which comprised from the first documents issued by the regulating agencies up to the literary works, turning to the critical thinking and the scientific initiation topics. Regarding the critical thinking subject an investigation was taken for the judged approaches which characterize the critical thinking as well as a dispensed treatment by the educational regulating agencies in order to develop the pupils professional competences in Accounting Science graduation. Due to the lack of identified Brazilian references which exercise specifically about the critical thinking, and which also approaches to the thinking in a generalized way, a more significant contribuition from the North American referencials was obtained, specially by Robert H. Ennis, Richard W. Paul and Matthew Lipman. Concerning the subject the contents and activities of scientific initiation, the conceptual approaching focused the investigation of a treatment given by the educational regulating agencies, and the characterization of the subjects which comprise the scientific initiation. From the result of the field research it was reported a: significant incentive in the participants perception from the IES for the accounting science pupils in order to participate in activities of science initiation; the CCW - Conclusion Course Works would continue being offered in the pedagogical projects; the critical thinking is perceived as an expected professional ability from the accountant in an efficient performance for the market; there is a stimulation to the professional and academic ability generated by the scientific literacy propitiated by the contents and activities of the scientific initiation. Finally, it was concluded that the contents and activities of the scientific initiation inserted in the pedagogical project for the graduation course in Accounting Science for higher education institutions from the city of S??o Paulo could stimulate the development for critical thinking of the students. / Este trabalho teve por objetivo analisar a relev??ncia da inser????o dos conte??dos e atividades de Inicia????o Cient??fica nos projetos pedag??gicos do curso de gradua????o em Ci??ncias Cont??beis da cidade de S??o Paulo, como forma de estimular o desenvolvimento do pensamento cr??tico dos alunos. Trata-se de uma pesquisa descritiva balizada por uma abordagem qualitativa. Os meios para realiza????o da investiga????o conjugaram a pesquisa bibliogr??fica e a pesquisa de campo. Para tanto, empreendeu-se uma pesquisa bibliogr??fica, que abrangeu desde os documentos emitidos pelos ??rg??os reguladores at?? as obras liter??rias que versam sobre os temas pensamento cr??tico e inicia????o cient??fica. Com rela????o ao tema pensamento cr??tico, buscou-se investigar as abordagens conceituais que o caracteriza, assim como o tratamento a ele dispensado pelos ??rg??os reguladores da educa????o, como forma de desenvolver as compet??ncias profissionais do aluno de gradua????o em Ci??ncias Cont??beis. Por n??o terem sido identificados referenciais brasileiros que versassem especificamente sobre o pensamento cr??tico, e sim abordagens ao pensamento de uma forma generalizada, obteve-se uma contribui????o mais significativa de referenciais da literatura norte-americana, especialmente de Robert Ennis, Richard W. Paul e Matthew Lipman. No tocante ao tema Conte??dos e Atividades de Inicia????o Cient??fica, a abordagem conceitual focou a investiga????o do tratamento dado pelos ??rg??os reguladores da educa????o e a caracteriza????o dos assuntos que abrangem a inicia????o cient??fica. Como resultado da pesquisa de campo, constatou-se na percep????o dos participantes que: h?? um significativo incentivo, por parte das IES, para que os alunos de Ci??ncias Cont??beis participem de atividades de inicia????o cient??fica; o TCC - Trabalho de Conclus??o de Curso continuaria sendo oferecido nos projetos pedag??gicos; o pensamento cr??tico ?? percebido como uma compet??ncia profissional esperada do contador para uma atua????o eficaz no mercado de trabalho; h?? um est??mulo ?? compet??ncia profissional e acad??mica gerado pela literacia cient??fica propiciada pelos conte??dos e atividades de inicia????o cient??fica. Por fim, concluiu-se que os conte??dos e atividades de Inicia????o Cient??fica inseridos no projeto pedag??gico do curso de gradua????o em Ci??ncias Cont??beis das Institui????es de Educa????o Superior da cidade de S??o Paulo podem estimular o desenvolvimento do pensamento cr??tico dos alunos.

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