Made available in DSpace on 2015-12-03T18:35:01Z (GMT). No. of bitstreams: 1 Adriana_Alvarenga_Matsuura.pdf: 579240 bytes, checksum: 6b4f54c71bd72457b3dcd73cb1471cae (MD5) Previous issue date: 2008-09-05 / This assignment aimed to identify reasons and difficulties faced by the Accountancy course evening students in higher education institutions - IES in the city of S??o Paulo. It is a field research, descriptive and with quantitative treatment. A questionnaire was answered by 374 students from the 3rd. to the 8th. terms in seven IES in all the areas of the city where the course is offered. The questionnaire contains two parts being that the first carries 44 statements to know the motivations and difficulties faced by the students and the second one sought the interviewees' profiles. The data was firstly dealt with by the Descriptive Statistics and Exploratory Factorial Analysis. As a result, three factors can be seen and which explain the 25.73% variance, classified in two difficulties (tiredness and barriers) and a motivation (relationship with the course coordination and tutors). The factors were analyzed in relation to the categorical variables. The difficulties presented the same order of importance for the components of the sample and the motivation was ranked in second place. The obtained results revealed a profile of working students, and that pupils coming from public education tend to present some of the identified difficulties in rather higher levels. / Este trabalho objetivou identificar e analisar as motiva????es e dificuldades enfrentadas por alunos do curso de Ci??ncias Cont??beis do per??odo noturno em Institui????es de Ensino Superior - IES na cidade de S??o Paulo. ?? uma pesquisa de campo, descritiva e com tratamento quantitativo, com a aplica????o de um question??rio a 374 estudantes do 3??. ao 8??. Semestre, em sete IES de todas as regi??es da cidade que oferecem o curso. O question??rio possui duas partes, a 1??. com 44 afirma????es, para conhecer as motiva????es e dificuldades enfrentadas pelos alunos, a 2??. buscou caracterizar o perfil dos respondentes. Os dados foram primeiramente tratados pela Estat??stica Descritiva e An??lise Fatorial Explorat??ria. Foram obtidos tr??s fatores, que explicaram 25,73% da vari??ncia, classificados em duas dificuldades (cansa??o e empecilhos) e uma motiva????o (relacionamento com a coordena????o e corpo docente do curso). Os fatores foram analisados em rela????o ??s vari??veis categ??ricas. As dificuldades apresentaram a mesma ordem de import??ncia pelos componentes da amostra, e a motiva????o ficou em segundo lugar. Os resultados obtidos revelaram um perfil de estudante trabalhador e que os discentes oriundos da rede p??blica tendem a apresentar, de forma mais acentuada, algumas das dificuldades identificadas

Made available in DSpace on 2015-12-03T18:35:02Z (GMT). No. of bitstreams: 1 Rina_Xavier_Pereira.pdf: 764084 bytes, checksum: 0deb44b4493f3fc8fa307fcf20116782 (MD5) Previous issue date: 2007-09-03 / This study aimed to identify the quality aspects that, according to the perception of Accounting students, influence the overall quality of the high education program, as well as the causality relationship among those factors. The identified factors are based on the people, on the students learning process, and on the tangible aspects. To verify whether the proposed model is adequate or not, it was obtained some data with students in Universities, colleges and faculties in the State of Sao Paulo, by means of a questionnaire. The data were treated by the Structural Equations Modeling, as well as an adjusting process of the collected data. Through this process, it was possible to obtain five endogenous constructs. The results showed that the students choose their university, college and faculty based on their location, and that they choose such a course taking into account the job market. Relatively to the perceived factors of quality, the joined order was: professors?? team; technical and administrative team; tangible aspects; process and relationship between students. It was possible to classify, inside of each factor, the importance of its variables in function of gotten loads. / Este trabalho procurou identificar os fatores de qualidade que, na percep????o dos discentes de Ci??ncias Cont??beis, influenciam a qualidade do ensino superior, e a rela????o de causalidade entre esses fatores. Os fatores identificados se ap??iam em pessoas, no processo de aprendizagem do discente e nos aspectos tang??veis. Para verificar empiricamente a adequa????o do modelo proposto, foram obtidos dados junto a discentes em Institui????es de Ensino Superior no Estado de S??o Paulo, por meio de um question??rio. Foi usada a Modelagem de Equa????es Estruturais, seguida de um processo de ajustamento dos dados coletados, o que permitiu testar cinco constructos end??genos provenientes da teoria. Os resultados indicaram que os discentes baseiam a escolha da institui????o em fun????o da localiza????o, e que a op????o pelo curso tem por base o mercado de trabalho. Relativamente aos fatores de qualidade percebidos, a ordem encontrada foi: Corpo Docente; Corpo T??cnico - Administrativo; Aspectos Tang??veis; Processo e Relacionamento entre Discentes. Foi poss??vel classificar, dentro de cada fator, a import??ncia de suas vari??veis em fun????o das cargas fatoriais obtidas.

Made available in DSpace on 2015-12-03T18:35:02Z (GMT). No. of bitstreams: 1 Raul_Gomes_Pinheiro.pdf: 983340 bytes, checksum: 9058d6674e9dc8ce7566cf28581ee9dc (MD5) Previous issue date: 2008-02-25 / In this study, tested a theoretical model through Modelling of Structural Equations (SEM), which demonstrate the reasons that influence the student by the choice of the course. A Likert scale, with 32 indicators or variable, based on three constructs: economic, psychological and social, was implemented through a survey of a sample of 579 students from Accounting, in twelve Institutions of Higher Education of the Capital and Greater S??o Paulo.After collecting data, an analysis was made and reclassified some factors considered as psychological and economic to social, economic and other considered for psychological, reviewed by specialists during the study.Then, using the software LISREL, the treatment was done with the statistical Modeling of Structural Equations (SEM), making the adjustments of the model agree with the measures proposed for acceptance and waste standardized. Addition to the method of Maximum Verossimilhan??a (Maximum Likelihood Estimation - MLE), other techniques for estimation were taken into consideration in trying to improve the fit of the model: the Least Squares Generalizados (Generalized Least Squares - GLS), the weighted Least Squares (Weighted Least Squares - WLS) and the Least Squares Not - weighted (Unweighted Least Squares - ULS). Obtained the results of the models of measures by the method MLE with 18 indicators of the reasons for choosing demonstrating that the model was accepted that with economic background, where they stand the best pay, the labour market and job vacancies as key reasons.The reasons social highlighted were: how to be a profession of prestige and allowing faster up a position Directive. In addition to the psychological reasons that students responded as a contribution to the development staff or bring more pleasure than other professions. / Neste estudo, testou-se um modelo te??rico atrav??s da Modelagem de Equa????es Estruturais (SEM), que demonstrasse os motivos que influenciam o aluno pela escolha do curso de Ci??ncias Cont??beis. Uma escala de Likert com 32 indicadores ou vari??veis, baseada em tr??s constructos: econ??mico, psicol??gico e social, foi aplicada atrav??s de um question??rio em uma amostra n??o probabil??stica de 579 alunos de Ci??ncias Cont??beis em doze Institui????es de Ensino Superior da Capital e Grande S??o Paulo. Ap??s a coleta de dados, foi feita uma an??lise e reclassificados alguns fatores considerados como psicol??gicos e econ??micos para social, outros considerados como econ??mico para psicol??gicos, revistos por especialistas durante o estudo.Em seguida, atrav??s do software LISREL, foi feito o tratamento estat??stico com a Modelagem de Equa????es Estruturais (SEM), fazendo os ajustes do modelo de acordo com as medidas de aceita????o propostos e aos res??duos padronizados. Al??m do m??todo da M??xima Verossimilhan??a (Maximum Likelihood Estimation - MLE), outras t??cnicas de estima????o foram levadas em considera????o, tentando aprimorar o ajuste do modelo: a dos M??nimos Quadrados Generalizados (Generalized Least Squares - GLS), a dos M??nimos Quadrados Ponderados (Weighted Least Squares - WLS) e a dos M??nimos Quadrados N??o-Ponderados (Unweighted Least Squares - ULS). Obteve-se os resultados dos modelos de medidas segundo o m??todo MLE com 18 indicadores dos motivos de escolha demonstrando que o modelo aceito foi aquele com antecedentes econ??micos, onde se destacam a melhor remunera????o, o mercado de trabalho e as ofertas de emprego como as principais raz??es para a escolha.Os motivos sociais destacados foram : como ser uma profiss??o de prest??gio e que permite ascender mais rapidamente ?? um cargo diretivo. Al??m dos motivos psicol??gicos que os estudantes responderam como sendo a contribui????o para o desenvolvimento pessoal ou traz mais prazer que as outras profiss??es.

Made available in DSpace on 2015-12-03T18:35:02Z (GMT). No. of bitstreams: 1 Geni_Francisca_dos_Santos_Vanzo.pdf: 1218008 bytes, checksum: d1619cb8987a82accecd2e2696ce4fb0 (MD5) Previous issue date: 2006-09-04 / The development of competences and abilities in the education process-learning has been object of some studies, also of legal determination of the Brazilian educational system. Also known as pedagogy of the competences, this boarding was chosen by an institution of superior education, called for ends of this work as Institution "E", whose course of Accounting Sciences was classified with the concept "E" in last Prov??o, as one of the with priority measures of organizational reorganization, searching not only to fulfill the requirements legal, but to get better resulted in future evaluations with all the positive consequences that will be able to happen of these results. Considering it importance of the performance of the professors in this process, e of the receptivity of the pupils with regard to the premises that guide this pedagogical conception, this study it objectified, of specific form, to verify the perception of the professors of the course of Accounting Sciences of the cited institution relative to the boarding for competences applied to the teach-learning process, as well as of the respective pupils on the paper that fits to them in this process, using itself as main target the "10 new abilities to teach of Philippe Perrenoud", considered Swiss sociologist as one of the main thinkers of the modern education, whose ideas widely are known and respected by the Brazilian educational system. Additionally, this study it looked for to verify if the "competences to teach" praised for Perrenoud are applicable to university education, particularly to the one of Accounting Sciences e, also, to verify the perception of the pupils of the institution "E" on the development for the professors, during the course, of the demanded competences of the accounting professional, in accordance with the curricular lines of direction proposals for the MEC. The research had allowed to evidence a positive perception of the professors with regard to the boarding for competences in the teach-learning process, demonstrating, however, discredit how much to its practical applicability; that the pupils if show inclined to assume the role that fits to them in indispensable the didactic contract in this type of boarding; that of the "10 new competences to teach" of Philippe Perrenoud, 9 can be applied to the superior education of Accounting Sciences; e that, although the professors believe to be developing in its pupils the required abilities of the accounting professionals, those do not have this perception in the same ratio. / O desenvolvimento de compet??ncias e habilidades no processo de ensino-aprendizagem tem sido objeto de v??rios estudos, inclusive de determina????es legais do sistema educacional brasileiro. Tamb??m conhecida como "pedagogia das compet??ncias", essa abordagem foi escolhida por uma institui????o de ensino superior, denominada para fins deste trabalho como Institui????o "E", cujo curso de Ci??ncias Cont??beis foi classificado com o conceito "E" no ??ltimo Prov??o, como uma das medidas priorit??rias de reestrutura????o organizacional, buscando n??o s?? cumprir as exig??ncias legais, mas obter melhores resultados em futuras avalia????es com todas as conseq????ncias positivas que poder??o advir desses resultados. Considerando-se a import??ncia da atua????o dos professores nesse processo, e da receptividade dos alunos com rela????o ??s premissas que norteiam essa concep????o pedag??gica, este estudo objetivou, de forma espec??fica, verificar a percep????o dos professores do curso de Ci??ncias Cont??beis da citada institui????o relativa ?? abordagem por compet??ncias aplicada ao processo de ensino-aprendizagem, assim como dos respectivos alunos sobre o papel que lhes cabe nesse processo, utilizando-se como escopo principal as "10 novas compet??ncias para ensinar de Philippe Perrenoud", soci??logo su????o considerado como um dos principais pensadores da educa????o moderna, cujas id??ias s??o amplamente conhecidas e respeitadas pelo sistema educacional brasileiro. Adicionalmente, este estudo procurou verificar se as "compet??ncias para ensinar" preconizadas por Perrenoud s??o aplic??veis ao ensino universit??rio, particularmente ao de Ci??ncias Cont??beis e, tamb??m, verificar a percep????o dos alunos da institui????o "E" sobre o desenvolvimento pelos professores, durante o curso, das compet??ncias exigidas do profissional cont??bil, de acordo com as diretrizes curriculares propostas pelo MEC. As pesquisas permitiram constatar uma percep????o positiva dos professores com rela????o ?? abordagem por compet??ncias no processo de ensino-aprendizagem, demonstrando, por??m, descr??dito quanto ?? sua aplicabilidade pr??tica; que os alunos se mostram propensos a assumir o papel que lhes cabe no contrato did??tico indispens??vel nesse tipo de abordagem; que das "10 novas compet??ncias para ensinar" de Philippe Perrenoud, 9 podem ser aplicadas ao ensino superior das Ci??ncias Cont??beis; e que, embora os professores acreditem estar desenvolvendo em seus alunos as compet??ncias requeridas dos profissionais cont??beis, aqueles n??o t??m essa percep????o na mesma propor????o

Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Edilei_Rodrigues_de_Lames.pdf: 983194 bytes, checksum: a3a4909ed07c884e0a84ee7808c854b0 (MD5) Previous issue date: 2011-11-09 / The present work is stimulated by current investigations about university teacher's formation that, besides daily school life studies, constitute a set of topics considered mobilizers of the didactic reflection and superior teaching practice. To know how the teacher has been using the materials and resources and how has been constructing the pedagogical activities, has to do directly with the significance of the teaching function. This research had as an objective delineate the experiential knowledge outline of the professor who teaches the discipline of Cost Management in the Account Science course offered by a Higher Education Institution in the state of Sao Paulo, trying to identify the processes which structure and give meaning to their pedagogics practices in the university context. To this end, there was an exploratory research - qualitative. Data were collected through observation and interviews in order to identify aspects of professional life and the teacher's pedagogic practice, under the form of description and interpretation of their lived experiences, their habitus and their procedural knowledge. It was verified that the construction of the teacher's experiential knowledge happens through the mastery of educational fields such as: a) the way teacher presents the material to learners, b) the planning of education, c) the management of the classroom, d) the management of content. We can notice that the teacher's teaching knowledge is structured from the experiences he lived in the personal, academic, professional and organizational. His way of being and living as a teacher, his professorial habitus tends to set the rules, or ways of acting in pedagogical practice. These rules are present in the teacher's class, whether as a know-how, or as an instrument of expectations and/or standards judging and evaluating of students and their behaviors. It is concluded that the process of building experiential knowledge of the teacher does not occur in emptiness, their professional development and their teaching performances are inserted in a real and specific context, where their practices must be in line and responding. In this sense, this work contribute with data for the creation of proposals of monitoring and promoting to the experiences of teachers so that they can develop their creativity and originality of daily practice and the generation of a reflexive habitus indispensable for the improvement of teacher's knowledge / O presente trabalho ?? estimulado pelas investiga????es atuais sobre a forma????o de docentes universit??rios que, ao lado de estudos sobre o cotidiano escolar, constituem o conjunto de temas considerados como mobilizadores da reflex??o did??tica e da pr??tica de ensino superior. Saber como o professor vem utilizando seus materiais e recursos e como vem construindo suas atividades pedag??gicas t??m a ver diretamente com a significa????o da fun????o docente. Essa pesquisa teve como objetivo delinear o perfil do conhecimento experiencial do professor que ministra a disciplina de Gest??o de Custos no curso de Ci??ncias Cont??beis oferecido por uma IES do Estado de S??o Paulo, procurando identificar os processos que estruturam e d??o sentido ??s suas pr??ticas pedag??gicas no contexto universit??rio. Para tanto, realizou-se uma pesquisa explorat??ria - qualitativa. Os dados foram coletados por meio de observa????o e de entrevista, buscando identificar aspectos da vida profissional e da pr??tica pedag??gica do professor, sob a forma de descri????o e interpreta????o de suas experi??ncias vivenciadas, de seu habitus e de seus saberes procedimentais. Constatou-se que a constru????o do saber experiencial do professor acontece por meio do dom??nio de campos did??ticos tais como: a) o modo como o professor apresenta a mat??ria aos alunos; b) o planejamento de ensino; c) a gest??o da sala de aula; d) a gest??o do conte??do. Pode-se perceber que o saber docente do professor se estrutura a partir das experi??ncias por ele vivenciadas no ??mbito pessoal, acad??mico, profissional e organizacional. Seu modo de ser e de estar na doc??ncia, seu habitus professoral, tende a configurar as disposi????es, ou as maneiras de agir na pr??tica pedag??gica. Estas disposi????es se fazem presentes nas aulas do professor, seja em forma de um saber fazer, seja como instrumento de expectativas e/ou padr??es de julgamento e de avalia????o de alunos e de comportamentos. Conclui-se que o processo de constru????o do saber experiencial do professor n??o ocorre no vazio, seu desenvolvimento profissional e suas atua????es pedag??gicas est??o inseridos em contexto real e espec??fico, com os quais suas pr??ticas devem estar em sintonia e para os quais devem dar respostas. Neste sentido, este trabalho contribui com dados para a cria????o de propostas de acompanhamento e de fomento ??s experi??ncias dos professores para que possam desenvolver a criatividade e a originalidade da pr??tica cotidiana e da gera????o de um habitus reflexivo indispens??vel para o aprimoramento dos saberes docentes.

Made available in DSpace on 2015-12-04T11:45:14Z (GMT). No. of bitstreams: 1 Regiane_Arantes.pdf: 1085325 bytes, checksum: 5d3058e371edf09420927794e1ada4a9 (MD5) Previous issue date: 2005-08-05 / The objective of this thesis is to identify the perception of last-year-Graduation-course students, from two private universities located in S??o Paulo, about Accountancy Class Entities actions which intend to promote valuation of the referred profession to the society and the professionals they represent. It was researched about the following Entities: CFC, CRC-SP, SINDCONT-SP, SESCON-SP, APEJESP, IBRACON and AUDIBRA, besides service marketing tools and competitive advantage, that gave support to the questionnaire building process. This is an exploratory research which made use of a questionnaire to obtain data and this data was statistically treated by Statistical Package for the Social Sciences (SPSS), which is a software specialized in Social Sciences. Based on the analysis, the conclusion is that most of the students researched believes that the accountancy profession is appreciated by society and that Class Entities are developing actions that aims to increase the value of this profession by using service marketing tools and competitive strategy concepts, however, these students believe the entities need to develop more of this kind of actions to raise the value of Accountancy profession together with society and the accountancy professionals themselves. / Este trabalho tem por objetivo identificar qual ?? a percep????o dos alunos que est??o cursando o ??ltimo ano de Gradua????o em Ci??ncias Cont??beis - de duas IESs localizadas na cidade de S??o Paulo - quanto ??s atividades desenvolvidas pelos ??rg??os de classe cont??beis, as quais visam a promover a valoriza????o da referida profiss??o perante a sociedade como um todo e perante os pr??prios profissionais. Para tanto, foram abordadas algumas caracter??sticas dos ??rg??os pesquisados - sendo eles: CFC, CRC-SP, SINDCONT-SP, SESCON-SP, APEJESP, IBRACON e AUDIBRA -, al??m dos conceitos de marketing de servi??os e de estrat??gias competitivas, os quais embasaram a elabora????o do question??rio. Esta ?? uma pesquisa explorat??ria, cuja coleta de dados foi feita com uso de question??rio, e os dados, por sua vez, foram tratados estatisticamente, por meio do Statistical Package for the Social Sciences (SPSS), um software especializado em estat??sticas para as Ci??ncias Sociais. Com base nas an??lises, concluiu-se que a maioria dos respondentes acredita que a profiss??o cont??bil seja valorizada pela sociedade e que os ??rg??os de classe estejam desenvolvendo a????es que promovam a valoriza????o da profiss??o por meio da utiliza????o de ferramentas de marketing de servi??os e dos conceitos de estrat??gias competitivas. No entanto, apesar disso, os referidos alunos acreditam ser necess??rio aos ??rg??os desenvolver mais a????es que utilizem as ferramentas de marketing de servi??os e os conceitos de estrat??gias competitivas para promover a valoriza????o da profiss??o perante a sociedade como um todo e os pr??prios profissionais da ??rea.

Made available in DSpace on 2015-12-04T11:45:15Z (GMT). No. of bitstreams: 1 Clovis_Celli_Junior.pdf: 568898 bytes, checksum: dc335a9160cc6251ecce5cd623d24db5 (MD5) Previous issue date: 2005-08-12 / This study had as main objective to analyze the programmatic contents of the disciplines of Cost accounting and Management Accounting of college Institutions which make available the course of Accounting Sciences in the city of S??o Paulo, in order to check any superposition of contents among them as well as, had as specific objectives compare themes mentioned in the disciplines above cited with themes of summaries of main books available in the publisher market, using as basis the launched books by Publishers considered level "A" by CAPES - Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior. It was also verified, if there was any connection between the programmatic contents and the requirements demanded in the exam of proficiency by the Federal Council of Accounting. To make the analysis possible, with reference to the programmatic contents it was requested to the coordinators a copy of the Accounting Sciences courses and concerning to the summaries of the books were obtained from the sites of the respective publishers or even directly from the books which were the basis to the research, when in case these ones were not available. Along the development of the work, besides analyzing the programmatic contents, we also worked on the class plans of the mentioned disciplines. We observed that in despite of 16,33% of Costs Accounting contents of teaching institutions offer two disciplines whose contents get mixed, which was not enough to confirm the existence of our first problem, however, we still observed, that it is necessary a reflection on the respective contents, due to the great diversity of themes that are approached in both disciplines and in some cases with no relation to the objective of the disciplines.This study has still identified, that in relation to management accounting, there is a syntony between the programmatic contents and the summaries of the main books, as well as, there is no syntony to the demanded requirements in the exam of proficiency by the Federal Council of Accounting. / Este estudo teve como objetivo principal analisar os conte??dos program??ticos das disciplinas Contabilidade de Custos e Contabilidade Gerencial das institui????es de ensino de Ci??ncias Cont??beis localizadas na cidade de S??o Paulo, para verificar se h?? entre eles uma sobreposi????o de temas, e teve como objetivos espec??ficos comparar temas abordados nos conte??dos das disciplinas supra citados com temas dos sum??rios dos principais livros dispon??veis no mercado editorial, tendo como base os livros publicados pelas Editoras consideradas n??vel "A" pela CAPES - Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior, e analisar se os conte??dos program??ticos das disciplinas Contabilidade de Custos e Contabilidade Gerencial est??o alinhados ??s exig??ncias do exame de sufici??ncia do Conselho Federal de Contabilidade. Para viabilizar as an??lises, procurou-se obter junto aos coordenadores dos citados cursos, c??pia dos conte??dos program??ticos. Os sum??rios dos livros foram obtidos, quando dispon??veis, diretamente na home page (s??tio) das editoras como a Atlas, Saraiva e Thompson. Quando o sum??rio n??o estava disponibilizado na respectiva home page (s??tio), foi obtido por meio da consulta aos livros citados neste trabalho. Ao longo do desenvolvimento do trabalho, tendo como base o conte??do program??tico e em alguns casos o plano de aulas das citadas disciplinas, observou-se que apesar de 16,33% dos conte??dos de Contabilidade de Custos estarem presentes nos conte??dos de Contabilidade Gerencial, este resultado n??o foi suficiente para confirmar a exist??ncia do nosso primeiro problema, entretanto, observou-se ainda, que ?? necess??rio uma reflex??o sobre os respectivos conte??dos, devido a grande diversidade de temas que s??o abordados nas duas disciplinas e em alguns casos sem rela????o com o objetivo das disciplinas. Este trabalho identificou ainda, que em rela????o ?? contabilidade gerencial, h?? uma sintonia entre os conte??dos program??ticos e os sum??rios dos principais livros, o que n??o ?? confirmado quando analisa-se os conte??dos program??ticos ministrados nas institui????es de ensino com os requisitos exigidos no exame de sufici??ncia do Conselho Federal de Contabilidade.

Made available in DSpace on 2015-12-04T11:45:15Z (GMT). No. of bitstreams: 1 Ronaldo_Setsuo_Harada.pdf: 477710 bytes, checksum: ccb50645297b85411e567ddcd2ff37d5 (MD5) Previous issue date: 2005-08-30 / Both the economy and the society, on a global point of view, have gone through different phases, agrarian, commercial and industrial, each of them bearing remarkable characteristics for the history of economical and social development. Today, we are on a "third wave", characterized by outstanding technological development, mainly related to information technology, as a consequence of the globalization. Within this context, the issue of teaching/learning also had to adapt to these new context, so that it could meet the needs of its users in accordance with the needs of the moment being lived. Specifically, this research aims at exploring the needs of the business undergraduate to understand the content of the general accounting subject, i.e., if the teaching methods, the course plan and the course length are appropriate, in the view of the professors of this subject, so that future managers can interpret and take managerial decisions based on accounting reports. Using a research questionnaire specifically sent to the professors of general accounting, first the profile of the professor and his or her sensibility towards the receptive agent, the student, were identified. The questionnaire brought questions related to their understanding of accounting as a company management tool. The conclusion we get to through this work of research is that there's room for changes in the current methods applied, making it possible, thus, to continuously improve the teaching of accounting and consequently, the business undergraduate will have more motivation in relation to the subject. / A economia e a sociedade, do ponto de vista global, vivenciaram fases distintas, sendo elas a agr??ria, a comercial e a industrial, cada qual com suas caracter??sticas marcantes para a hist??ria do desenvolvimento econ??mico e social. Atualmente, vive-se uma "terceira onda", marcada pelo acentuado desenvolvimento tecnol??gico, principalmente relacionado ?? informatiza????o e aos meios de comunica????o, conseq????ncia do processo de globaliza????o. Dentro deste contexto, a quest??o do ensino/aprendizagem teve tamb??m que se adequar a estas novas conjunturas, para poder atender seus usu??rios de acordo com as necessidades da ??poca vivenciada. Especificamente, este trabalho de pesquisa procura explorar as necessidades do graduando de administra????o de empresas para entender o conte??do da disciplina de contabilidade geral, isto ??, se os m??todos de ensino, o plano de curso e a carga hor??ria s??o adequados, na vis??o dos professores desta disciplina, para que os futuros administradores possam interpretar e tomar decis??es gerenciais com base nos relat??rios cont??beis. Atrav??s de um question??rio de pesquisa enviado especificamente aos docentes da disciplina de contabilidade geral, identificou-se primeiramente o perfil do professor e sua sensibilidade em rela????o ?? atua????o do agente receptor, o aluno, com quest??es relacionadas ao entendimento e uso da contabilidade como ferramenta de gest??o empresarial. Revela-se, neste trabalho de pesquisa, que h?? espa??o para mudan??as nos atuais meios empregados, possibilitando-se, assim, o aperfei??oamento cont??nuo do ensino da contabilidade e, conseq??entemente, uma maior motiva????o por parte do graduando de administra????o em rela????o ?? disciplina.

Made available in DSpace on 2015-12-04T11:45:27Z (GMT). No. of bitstreams: 1 Elza_Hofer.pdf: 2298916 bytes, checksum: dde10bfe2efc28d7a364769dec8e757c (MD5) Previous issue date: 2004-04-05 / The purpose of this work consists of the exploratory study over the teaching of Introductory Accounting at the State Universities of Parana. It aims to identify the qualification of the docent, teaching strategies and instructional resources and ways of evaluation, the contents and bibliography in order to identify the current situation of the Teaching of Introductory Accounting at Universities. In order to obtain the data, structured questionnaires and interviews were elaborated. At the present, there are 65 accounting courses in the state of Parana, from which 8 are implemented at State Universities. The docent is made up of ten teachers in which six are Masters and four are Specialists. They use diversified teaching strategies as well as quite updated resources. The teaching strategy used the most is the expositive class, where the instructional resources are the board and the retroprojector, and the written form of evaluation is the most used. The contents present a few divergences among the teaching institutions researched.The most used bibliography : (EQUIPE DE PROFESSORES DA FEA-USP, 1998), (FAVERO, et al 1997), (MARION, 2004 ) and (IUOiCIBUS et. al. 2003) / O objetivo deste trabalho consiste no estudo explorat??rio sobre o ensino de Contabilidade Introdut??ria nas Universidades Estaduais do Paran??. Busca identificar a qualifica????o docente, as estrat??gias de ensino, os recursos instrucionais e a forma de avalia????o utilizados, o conte??do ministrado e a bibliografia adotada para identificar a situa????o atual do Ensino de Contabilidade Introdut??ria nas citadas Universidades. Para coletar os dados foram elaborados e aplicados question??rios e entrevistas estruturadas. Atualmente, o Paran?? possui 65 cursos de Ci??ncias Cont??beis, dos quais 8 implantados nas Universidades Estaduais. O quadro docente que ministra a disciplina Contabilidade Introdut??ria ?? composto de dez professores. Destes, seis s??o mestres e quatro especialistas. Os docentes utilizam estrat??gias de ensino diversificadas e j?? disp??em de recursos bastante atualizados. A estrat??gia de ensino mais utilizada, ainda ?? a aula expositiva. Os recursos instrucionais concentram-se, basicamente, no quadro-de-giz e retroprojetor. A forma de avalia????o mais utilizada ?? a prova escrita. Os conte??dos ministrados apresentam poucas diverg??ncias entre as institui????es de ensino pesquisadas. As obras mais utilizadas s??o: (EQUIPE DE PROFESSORES DA FEA-USP, 1998), (FAVERO, et al. 1997), (MARION, 2004) e (IUD??CIBUS, et al. 2003).

Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Jonas_Freire_da_Costa.pdf: 543369 bytes, checksum: be60bb54e805d9c900449916b2958278 (MD5) Previous issue date: 2003-08-26 / This thesis, addressed the wrapped up professionals and participants of the process of higher education of the Accounting, proposes an reflection with relationship to curriculum proposal for the higher education of Accounting, based in systemic approach. Methodologically, this work was accomplished starting from an exploratory study and of documented research in primary sources, being used of bibliographical research the national and foreign authors in Education and Accounting; glimpses accomplished, with the specialist in higher education of Accounting, Prof. Dr. Martinho Mauricio Gomes of Ornelas; it consults to the Academic-pedagogic projects and the curriculum-full ones and Lines of Research in Accounting of FEAlPUC-SP. As result, this work presents the practical application of the pioneering proposal of the systemic teaching of the Accounting, implemented by the Pontiflcia Universidade Catolica de Sao Paulo, by means of FEAlPUC-SP, thankfully, an important institution researcher in the teaching of the Accounting in Brazil. / Esta disserta????o, direcionada aos profissionais envoltos e participantes do processo de ensino superior da Contabilidade, prop??e uma reflex??o quanto ?? proposta curricular para o ensino superior de Contabilidade, fundamentada na Abordagem Sist??mica. Metodologicamente, este trabalho foi realizado a partir de um estudo explorat??rio e de pesquisa documental em fontes prim??rias, utilizando-se de pesquisa bibliogr??fica a autores nacionais e estrangeiros em Educa????o e Contabilidade, entrevista realizada, com o especialista em ensino superior de Contabilidade, Prof. Dr. Martinho Maur??cio Gomes de Ornelas; consulta aos projetos Acad??mico-Pedag??gicos e aos curr??culos-plenos e Linhas de Pesquisa em Contabilidade da FEA/PUC-SP. Como resultado, este trabalho apresenta a aplica????o pr??tica da proposta do ensino sist??mico da Contabilidade, implementada com pioneirismo pela Pontif??cia Universidade Cat??lica de S??o Paulo, por meio da FEA/PUC-SP, reconhecidamente, uma importante institui????o pesquisadora no ensino da Contabilidade no Brasil.