Made available in DSpace on 2014-12-17T15:53:15Z (GMT). No. of bitstreams: 1 FranciscoMAJ.pdf: 461224 bytes, checksum: a948eaf9854fc1a52a3f78f8b5e5db24 (MD5) Previous issue date: 2005-05-06 / The present investigation analyzes if it has, amongst the accountants of the city of Fortaleza-Cear?, a culture of Continued Professional Education, in the perspective of one future obligatoriness to garantee to the society best professional services in the terms of Resolution CFC n? 995/04 through the analysis of the activities played for the accountants in the city of Fortaleza, as well as through the analysis and detection of the factors that have motivated or made it difficult the search for the Continued Education and to inquire the attributes considered indispensable for the professional exercise. With this objective, the study presents a historical boarding of the development of the Accounting and the Countable Superior Education in Brazil, the approaches and the intentions of the Program of Continued Professional Education. The procedure used in the research was the inductive method with the use of a questionnaire applied to the accountants of the city of Fortaleza registered at the Regional Accountancy Council of Cear?-CRC-CE, of which it could evidence that if on one hand it is perceived that in the city of Fortaleza most of the accountants have a cocern for a continuous learning represented by 97,31% of the sample ; on the other hand it understands that some would have difficulties to accept the imposition, understanding that desmotivating factors exist as : expensive activities, few offers of courses and even though time lack / A presente investiga??o tem por objetivo analisar se h?, dentre os contadores do munic?pio de Fortaleza Cear?, uma cultura de Educa??o Profissional Continuada, na perspectiva de uma futura obrigatoriedade. Com este objetivo, o estudo apresenta uma abordagem hist?rica do desenvolvimento da Contabilidade e da Educa??o Superior Cont?bil no Brasil; os enfoques e os prop?sitos do Programa de Educa??o Profissional Continuada. O procedimento metodol?gico utilizado na pesquisa foi o m?todo indutivo com a utiliza??o de question?rio aplicado aos Contadores do munic?pio de Fortaleza registrados no Conselho Regional de Contabilidade do Estado do Cear? CRC CE. Conclui-se que se por um lado os contadores do munic?pio de Fortaleza afirmaram a import?ncia do aprendizado cont?nuo representado por 97,30% da amostra; por outro se compreende que alguns teriam dificuldade para aceitar a imposi??o de um Programa de Educa??o Profissional Continuada, por entenderem que existem fatores desmotivantes como: atividades dispendiosas, pouca oferta de cursos e at? mesmo falta de tempo