Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva

Detalhes bibliográficos
Autor(a) principal: Santos, Aline dos
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional da Universidade Estadual de Maringá (RI-UEM)
Texto Completo: http://repositorio.uem.br:8080/jspui/handle/1/3385
Resumo: The knowledge passed through evolutionary stages until become a crucial factor to modern society, transcending its philosophical functionality and being responsible for social-economic development by its technologies. Its current value is based on its relationship with production factors, and in this context Accounting (patrimonial science) directs its studies mainly for the measure of this assets, without concerning with its meaning for society. In this context it was elaborate the following question: What are the meanings attributed to knowledge by accounting students of public and private educational institutions in the city of Maringa / PR To answer this question it was chosen the grounded theory qualitative methodology that provides a substantive theory responsible for explaining the analyzed phenomena. Its application involved field data collection with semi-structured interviews and writing field notes. It were recorded 08 (eight) interviews with graduation students applied in Accounting course in 2015. The sample includes 04 (four) men and 04 (four) women, among them there were 03 (three) students applied in the first year, 02 (two) students applied in the second year, 02 (two) in the (third) year and 01 (one) in the (fourth) year. Regarding the school shift, 75% of respondents were applied in the night shift, and the reason for this fact is because the private institution does not have vacancies for the morning shift. The interviews were recorded and transcribed according to authorization and confirmation of the respondents, and their transcripts were imported into the software ATLAS/ti where it were started the data coding process. The first analytical step is realized by microanalysis, in which 1.995 codes were generated and resulted in 31 different categories. The next step of the coding process was the axial coding, which is responsible for organizing the categorization made previously and concomitantly realized with the selective coding of the data, which is responsible for integrate and refine the theory. In the end it were identified 04(four) main categories, segmented by 04(four) subcategories, with 18 properties and 48 dimensions. Through the coding procedures it was established the Applied Knowledge for central category, and the following sentence for fundamental hypothesis: Knowledge is important and meaningful if it is possible its practical application. It was also analyzed the fundamental hypothesis with the socioeconomic background of the respondents and the categories emerged from the coding process, and by that it was generate the substantive theory through the detailed analyses process, enunciated as: accounting students means knowledge from its practical application. Such explanation can be identified in all the interviews, which shows that the utility of the knowledge presents itself in its practical application, especially in the workplace, considered as stage where the useful knowledge materializes. Understanding the meaning of the search for knowledge reflects in the social performance of future accountants, as it will result in the improvement of teaching and learning procedures, which consequently will increase the satisfaction with the accountings professional area. The results presented here are intended to support further researches on the causes and consequences of knowledge social meaning
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spelling Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantivaConhecimento - Ciências ContáveisCiências Contábeis - Teoria substantivaTeoria substantiva - Ciências contábeisCiências Sociais AplicadasCiências ContábeisThe knowledge passed through evolutionary stages until become a crucial factor to modern society, transcending its philosophical functionality and being responsible for social-economic development by its technologies. Its current value is based on its relationship with production factors, and in this context Accounting (patrimonial science) directs its studies mainly for the measure of this assets, without concerning with its meaning for society. In this context it was elaborate the following question: What are the meanings attributed to knowledge by accounting students of public and private educational institutions in the city of Maringa / PR To answer this question it was chosen the grounded theory qualitative methodology that provides a substantive theory responsible for explaining the analyzed phenomena. Its application involved field data collection with semi-structured interviews and writing field notes. It were recorded 08 (eight) interviews with graduation students applied in Accounting course in 2015. The sample includes 04 (four) men and 04 (four) women, among them there were 03 (three) students applied in the first year, 02 (two) students applied in the second year, 02 (two) in the (third) year and 01 (one) in the (fourth) year. Regarding the school shift, 75% of respondents were applied in the night shift, and the reason for this fact is because the private institution does not have vacancies for the morning shift. The interviews were recorded and transcribed according to authorization and confirmation of the respondents, and their transcripts were imported into the software ATLAS/ti where it were started the data coding process. The first analytical step is realized by microanalysis, in which 1.995 codes were generated and resulted in 31 different categories. The next step of the coding process was the axial coding, which is responsible for organizing the categorization made previously and concomitantly realized with the selective coding of the data, which is responsible for integrate and refine the theory. In the end it were identified 04(four) main categories, segmented by 04(four) subcategories, with 18 properties and 48 dimensions. Through the coding procedures it was established the Applied Knowledge for central category, and the following sentence for fundamental hypothesis: Knowledge is important and meaningful if it is possible its practical application. It was also analyzed the fundamental hypothesis with the socioeconomic background of the respondents and the categories emerged from the coding process, and by that it was generate the substantive theory through the detailed analyses process, enunciated as: accounting students means knowledge from its practical application. Such explanation can be identified in all the interviews, which shows that the utility of the knowledge presents itself in its practical application, especially in the workplace, considered as stage where the useful knowledge materializes. Understanding the meaning of the search for knowledge reflects in the social performance of future accountants, as it will result in the improvement of teaching and learning procedures, which consequently will increase the satisfaction with the accountings professional area. The results presented here are intended to support further researches on the causes and consequences of knowledge social meaningO conhecimento passou por etapas evolutivas até chegar a ser um fator crucial para a sociedade moderna, transcendendo sua funcionalidade filosófica e passando a impulsionar o desenvolvimento econômico-social com suas diversas tecnologias. Sua importância atual decorre principalmente de sua inter-relação com os fatores de produção, e neste contexto, a Contabilidade (ciência patrimonial) direciona seus estudos primordialmente para a mensuração deste ativo, sem se preocupar em avaliar seus significados perante a sociedade. Diante disto, elaborou-se a seguinte questão: Quais os significados atribuídos ao conhecimento por alunos do curso de Ciências Contábeis de instituições de ensino pública e privada, da cidade de Maringá/PR Para respondê-la determinou-se a utilização da metodologia qualitativa da grounded theory, onde ao final se estabelece uma teoria substantiva responsável por explicar os fenômenos analisados. Sua aplicação envolveu a coleta de dados em campo através de entrevistas semiestruturadas e redação de notas de campo. Foram realizadas 08 (oito) entrevistas com acadêmicos matriculados no curso de Ciências Contábeis no ano de 2015. A amostra contou com 04 (quatro) homens e 04 (quatro) mulheres, dentre eles 03 (três) estavam matriculados no 1º ano, 02 (dois) no 2º ano, 02 (dois) no 3º ano e 1 (um) no 4º ano. Com relação ao turno de estudo, 75% dos entrevistados estavam matriculados no turno noturno, evento este explicado pelo fato da instituição privada não dispor de vagas para o turno diurno. As entrevistas foram gravadas e transcritas mediante autorização e confirmação dos entrevistados, e suas respectivas transcrições foram importadas para o software ATLAS/ti onde se iniciou o processo de codificação dos dados. A primeira etapa analítica é realizada pela microanálise, pela qual foram gerados 1.995 códigos (codes), que deram origem a 31 categorias diferentes. A sequência do processo de codificação se deu pela codificação axial, a qual é responsável pela organização da categorização realizada anteriormente e procedeu-se concomitantemente à codificação seletiva dos dados, responsável pela integração e refinamento da teoria. Ao final, identificou-se 04 (quatro) categorias principais, segmentadas por 04 (quatro) subcategorias, com 18 propriedades e 48 dimensões. Diante das codificações definidas anteriormente, estabeleceu-se Aplicação do Conhecimento como categoria central e como hipótese fundamental a seguinte inferência: O conhecimento possui importância e significado se for passível de aplicação prática. Relacionou-se a hipótese fundamental com o contexto socioeconômico dos entrevistados, além das categorias emergidas no processo de codificação e desta forma, a teoria substantiva gerada a partir desta análise minuciosa é enunciada como: alunos de Ciências Contábeis significam o conhecimento a partir de sua aplicação prática. Tal explicação pode ser identificada nas diversas falas dos entrevistados, onde se observa que a utilidade o conhecimento apresenta-se na sua aplicação prática, principalmente no ambiente profissional, considerado como palco onde o conhecimento útil se materializa. Compreender o significado da busca pelo conhecimento refletirá no desempenho social dos futuros contadores, já que implicará em melhoria do ensino e aprendizagem, o que consequentemente elevará sua satisfação com a área de aplicação profissional. Os resultados aqui apresentados pretendem subsidiar pesquisas futuras relativas às causas e consequências da significação do conhecimento97 fUniversidade Estadual de MaringáBrasilDepartamento de Ciências ContábeisPrograma de Pós-Graduação em Ciências ContábeisUEMMaringá, PRCentro de Ciências Sociais AplicadasMaurício Reinert do NascimentoWillian Antonio Borges - UEMEdwin Cardoza - UEMSantos, Aline dos2018-04-13T19:15:13Z2018-04-13T19:15:13Z2016info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttp://repositorio.uem.br:8080/jspui/handle/1/3385porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da Universidade Estadual de Maringá (RI-UEM)instname:Universidade Estadual de Maringá (UEM)instacron:UEM2018-10-24T17:16:31Zoai:localhost:1/3385Repositório InstitucionalPUBhttp://repositorio.uem.br:8080/oai/requestopendoar:2024-04-23T14:56:31.602640Repositório Institucional da Universidade Estadual de Maringá (RI-UEM) - Universidade Estadual de Maringá (UEM)false
dc.title.none.fl_str_mv Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva
title Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva
spellingShingle Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva
Santos, Aline dos
Conhecimento - Ciências Contáveis
Ciências Contábeis - Teoria substantiva
Teoria substantiva - Ciências contábeis
Ciências Sociais Aplicadas
Ciências Contábeis
title_short Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva
title_full Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva
title_fullStr Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva
title_full_unstemmed Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva
title_sort Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva
author Santos, Aline dos
author_facet Santos, Aline dos
author_role author
dc.contributor.none.fl_str_mv Maurício Reinert do Nascimento
Willian Antonio Borges - UEM
Edwin Cardoza - UEM
dc.contributor.author.fl_str_mv Santos, Aline dos
dc.subject.por.fl_str_mv Conhecimento - Ciências Contáveis
Ciências Contábeis - Teoria substantiva
Teoria substantiva - Ciências contábeis
Ciências Sociais Aplicadas
Ciências Contábeis
topic Conhecimento - Ciências Contáveis
Ciências Contábeis - Teoria substantiva
Teoria substantiva - Ciências contábeis
Ciências Sociais Aplicadas
Ciências Contábeis
description The knowledge passed through evolutionary stages until become a crucial factor to modern society, transcending its philosophical functionality and being responsible for social-economic development by its technologies. Its current value is based on its relationship with production factors, and in this context Accounting (patrimonial science) directs its studies mainly for the measure of this assets, without concerning with its meaning for society. In this context it was elaborate the following question: What are the meanings attributed to knowledge by accounting students of public and private educational institutions in the city of Maringa / PR To answer this question it was chosen the grounded theory qualitative methodology that provides a substantive theory responsible for explaining the analyzed phenomena. Its application involved field data collection with semi-structured interviews and writing field notes. It were recorded 08 (eight) interviews with graduation students applied in Accounting course in 2015. The sample includes 04 (four) men and 04 (four) women, among them there were 03 (three) students applied in the first year, 02 (two) students applied in the second year, 02 (two) in the (third) year and 01 (one) in the (fourth) year. Regarding the school shift, 75% of respondents were applied in the night shift, and the reason for this fact is because the private institution does not have vacancies for the morning shift. The interviews were recorded and transcribed according to authorization and confirmation of the respondents, and their transcripts were imported into the software ATLAS/ti where it were started the data coding process. The first analytical step is realized by microanalysis, in which 1.995 codes were generated and resulted in 31 different categories. The next step of the coding process was the axial coding, which is responsible for organizing the categorization made previously and concomitantly realized with the selective coding of the data, which is responsible for integrate and refine the theory. In the end it were identified 04(four) main categories, segmented by 04(four) subcategories, with 18 properties and 48 dimensions. Through the coding procedures it was established the Applied Knowledge for central category, and the following sentence for fundamental hypothesis: Knowledge is important and meaningful if it is possible its practical application. It was also analyzed the fundamental hypothesis with the socioeconomic background of the respondents and the categories emerged from the coding process, and by that it was generate the substantive theory through the detailed analyses process, enunciated as: accounting students means knowledge from its practical application. Such explanation can be identified in all the interviews, which shows that the utility of the knowledge presents itself in its practical application, especially in the workplace, considered as stage where the useful knowledge materializes. Understanding the meaning of the search for knowledge reflects in the social performance of future accountants, as it will result in the improvement of teaching and learning procedures, which consequently will increase the satisfaction with the accountings professional area. The results presented here are intended to support further researches on the causes and consequences of knowledge social meaning
publishDate 2016
dc.date.none.fl_str_mv 2016
2018-04-13T19:15:13Z
2018-04-13T19:15:13Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://repositorio.uem.br:8080/jspui/handle/1/3385
url http://repositorio.uem.br:8080/jspui/handle/1/3385
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Universidade Estadual de Maringá
Brasil
Departamento de Ciências Contábeis
Programa de Pós-Graduação em Ciências Contábeis
UEM
Maringá, PR
Centro de Ciências Sociais Aplicadas
publisher.none.fl_str_mv Universidade Estadual de Maringá
Brasil
Departamento de Ciências Contábeis
Programa de Pós-Graduação em Ciências Contábeis
UEM
Maringá, PR
Centro de Ciências Sociais Aplicadas
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instname:Universidade Estadual de Maringá (UEM)
instacron:UEM
instname_str Universidade Estadual de Maringá (UEM)
instacron_str UEM
institution UEM
reponame_str Repositório Institucional da Universidade Estadual de Maringá (RI-UEM)
collection Repositório Institucional da Universidade Estadual de Maringá (RI-UEM)
repository.name.fl_str_mv Repositório Institucional da Universidade Estadual de Maringá (RI-UEM) - Universidade Estadual de Maringá (UEM)
repository.mail.fl_str_mv
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