A integraÃÃo da dimensÃo tÃcnico-cientÃfica à dimensÃo crÃtico-reflexiva no currÃculo de graduaÃÃo em CiÃncias ContÃbeis: um estudo na Universidade Federal do CearÃ

• Autor(a) principal: Danielle Augusto Peres
• Data de Publicação: 2017
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFC
• Texto Completo: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=20034
• topic: Mundo do Trabalho; CurrÃculo de FormaÃÃo Profissional; CiÃncias ContÃbeis; CompetÃncias TÃcnico-CientÃficas; Habilidades CrÃtico-reflexivas; Working World; Professional Formation Curriculum; Accounting Sciences; Technical-scientific Dimension; Critical-reflective Dimension; EDUCACAO

The subject of this research was the formation of the accounting professional aiming of identifying the integration between the technical-scientific and critical-reflective dimensions in the curriculum of professional formation in Accounting Sciences course of the UFC. The relevance of the study lies in the contribution it will make to the formation of this professional, making him able to reflect on his practice in the context of society. The thesis defended was that the integration between the technical-scientific and critical-reflective dimension in the professional formation of the accountant, is present in the curriculum of Accounting Sciences of the UFC. As a theoretical reference, it was resorted to national and international authors, linked to the Education Ãrea, that discuss the relations in the working world and the professional formation from the perspective of the curriculum as social construction. An applied social research was developed, using the inductive method, and the critical epistemology with qualitative approach of the problem. It was carried out an exploratory and descriptive research at the College of Economics, Administration, Actuarial, Accounting and Executive Secretariat (FEAAC) of the UFC; the participants were the professors of the Accounting Department and the active students of the Accounting Sciences course of the UFC. The data collection instruments used in the research were: document analysis files, questionnaires and the development of a collaborative research. It was concluded that the official documents that regulate the formation of the accountant in Brazil, emphasize the need to develop in the Accounting Sciences undergraduate course both technical-scientific competences and critical-reflexive skills. Regard to the teachers, and the curriculum in action, the relation between the technical-scientific and the critical-reflective dimensions in the curriculum development was already present in the course before the beginning of this research. In relation to the students, we affirm that they recognize the need for integration between the technical-scientific and critical-reflective dimensions in the working world, however, they do not identify it as a formation element for the accounting professional. We also identify that the integration between the mentioned dimensions necessary for the formation of the accountant in the Course of Accounting Sciences of the UFC, is not evident in the official curriculum, but it is already present in the current curriculum. As the final stage of the investigation, a collective construction process was run resulting in a new official curriculum. However, the confirmation of a better integration between the technical-scientific and critical-reflexive dimensions in the curricular development of this professional formation can only be identified and analyzed at a future moment. The confirmation of the proposed thesis brought as contributions, in the theoretical field, the applicability of the pedagogical references of the professional formation to be considered in the formation of the accountant and, from the empirical point of view, presented the balance of the technical-scientific and the critical-reflexive dimensions in this professional formation.