This thesis deals with the curriculum on wages, which is taught in the subject Accounting at business schools. The first part of the thesis contains a theoretical characteristics of the subject of accounting, its objectives and interdisciplinary relationships. In addition, I focus on the statutory regulation on wages, the inclusion of the topic in the teaching, the possibility of using teaching aids and tools, as well as on the characteristics of concepts used in this subject. The second part is applied to the processing of this topic from the perspective of a teacher. It is a suggestion of a procedure for the interpretation of this theme in lessons Accounting at business schools. The analysis involves the interpretation of both the first and also the second concentric circle. There is also included a specific suggestion of the application of problem classes in the teaching curriculum on wages. The last part is the evaluation of the survey, which focuses the use of the concept of problem teaching in the subject Accounting at business scools in the Czech Republic.

Submitted by William Justo Figueiro (williamjf) on 2015-08-20T18:30:14Z No. of bitstreams: 1 20e.pdf: 4354704 bytes, checksum: 26eee55e1a24f4c160792bddee0f9dcf (MD5) / Made available in DSpace on 2015-08-20T18:30:14Z (GMT). No. of bitstreams: 1 20e.pdf: 4354704 bytes, checksum: 26eee55e1a24f4c160792bddee0f9dcf (MD5) Previous issue date: 2013 / Nenhuma / A pesquisa em processos de negócios vem se desenvolvendo em torno de uma produção do conhecimento disciplinar, tradicional, conhecida como Modo 1 de produção do conhecimento. Os problemas estudados com esta abordagem são resolvidos em um contexto em que o conhecimento acadêmico prevalece, não havendo maiores preocupações com relação a aplicabilidade prática do conhecimento gerado. Sendo assim, este trabalho tem como objetivo dar o primeiro passo no sentido da produção do conhecimento Modo 2, propondo um framework para a produção deste tipo de conhecimento no desenvolvimento da pesquisa em processos de negócios. Para isso, foi realizada uma pesquisa bibliográfica qualitativa e quantitativa para definir e conceituar classes de problemas, transdisciplinares através da avaliação dos últimos 5 anos (2007 – 2012) de publicações da Business Process Management Journal. Com a construção deste framework, as classes de problemas foram lançadas e apresentadas para mostrar o caminho para uma futura agenda de pesquisa em processos de negócios. / The research on business processes has been developed around a production of disciplinary knowledge, traditionally known as Mode 1 of knowledge production. The studied problems are solved with this approach in a context in which academic knowledge prevails, with no major concerns about the practical applicability of the knowledge generated. Thus, this dissertation aims to take the first step towards Mode 2 knowledge production, proposing a framework for the production of this type of knowledge in the development of research in business processes. For this, was conducted a qualitative and quantitative literature search for conceptualize and define classes of problems through multidisciplinary evaluation of the last 5 years (2007-2012) in publications of Business Process Management Journals. The objectives of this study were achieved with the construction of this framework, where classes of problems have been launched and presented to show the way for a future research agenda in business processes.