The curriculum of the course of Accounting Sciences in Brazil and Portugal: approximations and distancing
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Data de Publicação: | 2018 |
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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. |
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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 |
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Revista Brasileira de História da Educação (RBHE) |
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RBHE |
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RBHE |
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Revista Brasileira de História da Educação (Online) |
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Revista Brasileira de História da Educação (Online) |
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Revista Brasileira de História da Educação (Online) - Revista Brasileira de História da Educação (RBHE) |
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