The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing

Detalhes bibliográficos
Autor(a) principal: Silva, Marli Auxiliadora
Data de Publicação: 2018
Outros Autores: Quillici Neto, Armindo
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Brasileira de História da Educação (Online)
Texto Completo: https://periodicos.uem.br/ojs/index.php/rbhe/article/view/42063
Resumo: This study investigated the conceptions and trends related to the curriculum of the Accounting major in Brazil and Portugal. It is a comparative study inserted in the fields of History of Undergraduate Education and History of School Institutions, and focused on the curriculum category of accounting courses in two institutions, one Brazilian and the other Portuguese: the School of Economics, Business and Accounting of the University of São Paulo (FEA-USP) and the College Institute of Accounting and Business of Lisbon (ISCAL). In Brazil, the regulation and inclusion of accounting education, at the college level dates back to 1945, being the FEA-USP, the precursor of this teaching since 1946. In Portugal, ISCAL was the first institution to teach the baccalaureate in accounting back in 1975, when the accounting course was restructured at a college level. It was concluded that the written curriculum was the instrument for dissemination of content and also for professional training in the molds required by the current capitalist culture. In both institutions, the curriculum adopted in the early years reflects legal determinations and political and economic influences. From the 1970s, in both institutions, the conception of teaching – derived from the curriculum based on the North American School – presents the reproductive and technical trend that marks, in a world-wide level, the teaching of accounting.
id RBHE-1_b266251f8c8805cecdeac02154e90e01
oai_identifier_str oai:periodicos.uem.br/ojs:article/42063
network_acronym_str RBHE-1
network_name_str Revista Brasileira de História da Educação (Online)
repository_id_str
spelling The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancingEl currículo del curso de Ciências Contables en Brasil y Portugal: aproximaciones y distanciamentosO currículo do curso de Ciências Contábeis no Brasil e em Portugal: aproximações e distanciamentoscurriculumhigher educationaccounting sciencesprofessional qualificationcurrículoenseñanza superiorciencias contablesformación profesionalCurrículoEnsino superiorCiências ContábeisFormação profissional.Historiografia do curriculo do ensino superior de Ciências ContábeisThis study investigated the conceptions and trends related to the curriculum of the Accounting major in Brazil and Portugal. It is a comparative study inserted in the fields of History of Undergraduate Education and History of School Institutions, and focused on the curriculum category of accounting courses in two institutions, one Brazilian and the other Portuguese: the School of Economics, Business and Accounting of the University of São Paulo (FEA-USP) and the College Institute of Accounting and Business of Lisbon (ISCAL). In Brazil, the regulation and inclusion of accounting education, at the college level dates back to 1945, being the FEA-USP, the precursor of this teaching since 1946. In Portugal, ISCAL was the first institution to teach the baccalaureate in accounting back in 1975, when the accounting course was restructured at a college level. It was concluded that the written curriculum was the instrument for dissemination of content and also for professional training in the molds required by the current capitalist culture. In both institutions, the curriculum adopted in the early years reflects legal determinations and political and economic influences. From the 1970s, in both institutions, the conception of teaching – derived from the curriculum based on the North American School – presents the reproductive and technical trend that marks, in a world-wide level, the teaching of accounting.Fueron investigadas en este estudio las concepciones y tendencias relativas al currículo del curso superior de Ciencias Contables, en Brasil y en Portugal. Es un estudio comparado que se inserta en el campo de estudio de la Historia de la Enseñanza Superior e Instituciones Escolares con enfoque en la categoría currículum, cuyo recorte temporal abarca el período de 1940 a 1985. En Brasil, la reglamentación e inclusión de la enseñanza de contabilidad, a nivel superior, data de 1945, siendo la Facultad de Economía, Administración y Contabilidad de la Universidad de São Paulo (FEA-USP), institución brasileña investigada, la pionera de esa enseñanza desde 1946. En Portugal, el Instituto Superior de Contabilidad y Administración de Lisboa (ISCAL) fue la primera institución que ministró, en 1975, el bachillerato en contabilidad, cuando el curso de contable fue reestructurado a nivel superior. Se confirmó que el currículo escrito era el instrumento para diseminación del contenido y, también para la formación profesional en los modelos exigidos por la cultura capitalista vigente. En ambas instituciones el currículo adoptado en los años iniciales refleja determinaciones legales y presenta influencias políticas y económicas. A partir de la década de 1970, en ambas IES, la concepción de enseñanza - derivada del currículo basado en la escuela norteamericana - presenta una tendencia reproductivista y tecnicista, que marca a nivel mundial, la enseñanza de contabilidad.Investigou-se, neste estudo, as concepções e tendências relativas ao currículo do curso superior de Ciências Contábeis no Brasil e em Portugal. Trata-se de um estudo comparado que, inserindo-se nos campos da História do Ensino Superior e da História das Instituições Escolares, teve como foco a categoria currículo dos cursos de contabilidade em duas instituições, uma brasileira e uma portuguesa: a Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (FEA-USP) e o Instituto Superior de Contabilidade e Administração de Lisboa (ISCAL). O recorte temporal abrange o período de 1940 a 1985. No Brasil, a regulamentação e a inclusão do ensino de contabilidade em nível superior datam de 1945, sendo a FEA-USP, a precursora desse ensino desde 1946. Em Portugal, o ISCAL foi a primeira instituição a ministrar, em 1975, o bacharelato em contabilidade, quando o curso de contabilista foi reestruturado em nível superior. Conclui-se que o currículo escrito era o instrumento para a disseminação do conteúdo e também para a formação profissional nos moldes exigidos pela cultura capitalista vigente. Em ambas as instituições, o currículo adotado nos anos iniciais reflete determinações legais e influências políticas e econômicas. A partir da década de 1970, em ambas as IES, a concepção de ensino – derivada do currículo baseado na escola norte-americana – apresenta a tendência reprodutivista e tecnicista que marca, em nível mundial, o ensino de contabilidade.RBHE2018-03-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPesquisa históricaapplication/pdfapplication/pdfhttps://periodicos.uem.br/ojs/index.php/rbhe/article/view/42063Revista Brasileira de História da Educação; Vol 18 (2018): Continuous article publishing; e005Revista Brasileira de História da Educação; Vol. 18 (2018): Publicación continua de artículos; e005Revista Brasileira de História da Educação; v. 18 (2018): Publicação contínua; e0052238-00941519-5902reponame:Revista Brasileira de História da Educação (Online)instname:Revista Brasileira de História da Educação (RBHE)instacron:RBHEporenghttps://periodicos.uem.br/ojs/index.php/rbhe/article/view/42063/pdf_239https://periodicos.uem.br/ojs/index.php/rbhe/article/view/42063/pdf_240Copyright (c) 2018 Marli Auxiliadora Silva, Armindo Quillici Netohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSilva, Marli AuxiliadoraQuillici Neto, Armindo2022-02-22T21:36:17Zoai:periodicos.uem.br/ojs:article/42063Revistahttp://periodicos.uem.br/ojs/index.php/rbhe/indexPUBhttp://periodicos.uem.br/ojs/index.php/rbhe/oai||rbhe@sbhe.org.br|| revistabhe@gmail.com2238-00941519-5902opendoar:2022-02-22T21:36:17Revista Brasileira de História da Educação (Online) - Revista Brasileira de História da Educação (RBHE)false
dc.title.none.fl_str_mv The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
El currículo del curso de Ciências Contables en Brasil y Portugal: aproximaciones y distanciamentos
O currículo do curso de Ciências Contábeis no Brasil e em Portugal: aproximações e distanciamentos
title The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
spellingShingle The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
Silva, Marli Auxiliadora
curriculum
higher education
accounting sciences
professional qualification
currículo
enseñanza superior
ciencias contables
formación profesional
Currículo
Ensino superior
Ciências Contábeis
Formação profissional.
Historiografia do curriculo do ensino superior de Ciências Contábeis
title_short The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
title_full The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
title_fullStr The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
title_full_unstemmed The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
title_sort The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
author Silva, Marli Auxiliadora
author_facet Silva, Marli Auxiliadora
Quillici Neto, Armindo
author_role author
author2 Quillici Neto, Armindo
author2_role author
dc.contributor.author.fl_str_mv Silva, Marli Auxiliadora
Quillici Neto, Armindo
dc.subject.por.fl_str_mv curriculum
higher education
accounting sciences
professional qualification
currículo
enseñanza superior
ciencias contables
formación profesional
Currículo
Ensino superior
Ciências Contábeis
Formação profissional.
Historiografia do curriculo do ensino superior de Ciências Contábeis
topic curriculum
higher education
accounting sciences
professional qualification
currículo
enseñanza superior
ciencias contables
formación profesional
Currículo
Ensino superior
Ciências Contábeis
Formação profissional.
Historiografia do curriculo do ensino superior de Ciências Contábeis
description This study investigated the conceptions and trends related to the curriculum of the Accounting major in Brazil and Portugal. It is a comparative study inserted in the fields of History of Undergraduate Education and History of School Institutions, and focused on the curriculum category of accounting courses in two institutions, one Brazilian and the other Portuguese: the School of Economics, Business and Accounting of the University of São Paulo (FEA-USP) and the College Institute of Accounting and Business of Lisbon (ISCAL). In Brazil, the regulation and inclusion of accounting education, at the college level dates back to 1945, being the FEA-USP, the precursor of this teaching since 1946. In Portugal, ISCAL was the first institution to teach the baccalaureate in accounting back in 1975, when the accounting course was restructured at a college level. It was concluded that the written curriculum was the instrument for dissemination of content and also for professional training in the molds required by the current capitalist culture. In both institutions, the curriculum adopted in the early years reflects legal determinations and political and economic influences. From the 1970s, in both institutions, the conception of teaching – derived from the curriculum based on the North American School – presents the reproductive and technical trend that marks, in a world-wide level, the teaching of accounting.
publishDate 2018
dc.date.none.fl_str_mv 2018-03-20
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Pesquisa histórica
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.uem.br/ojs/index.php/rbhe/article/view/42063
url https://periodicos.uem.br/ojs/index.php/rbhe/article/view/42063
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.uem.br/ojs/index.php/rbhe/article/view/42063/pdf_239
https://periodicos.uem.br/ojs/index.php/rbhe/article/view/42063/pdf_240
dc.rights.driver.fl_str_mv Copyright (c) 2018 Marli Auxiliadora Silva, Armindo Quillici Neto
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Marli Auxiliadora Silva, Armindo Quillici Neto
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv RBHE
publisher.none.fl_str_mv RBHE
dc.source.none.fl_str_mv Revista Brasileira de História da Educação; Vol 18 (2018): Continuous article publishing; e005
Revista Brasileira de História da Educação; Vol. 18 (2018): Publicación continua de artículos; e005
Revista Brasileira de História da Educação; v. 18 (2018): Publicação contínua; e005
2238-0094
1519-5902
reponame:Revista Brasileira de História da Educação (Online)
instname:Revista Brasileira de História da Educação (RBHE)
instacron:RBHE
instname_str Revista Brasileira de História da Educação (RBHE)
instacron_str RBHE
institution RBHE
reponame_str Revista Brasileira de História da Educação (Online)
collection Revista Brasileira de História da Educação (Online)
repository.name.fl_str_mv Revista Brasileira de História da Educação (Online) - Revista Brasileira de História da Educação (RBHE)
repository.mail.fl_str_mv ||rbhe@sbhe.org.br|| revistabhe@gmail.com
_version_ 1752126531712319488

Registros relacionados