Aspects of accounting teachers' education at college level: an analysis of graduate programs

• Autor(a) principal: Andere, Maira Assaf
• Data de Publicação: 2008
• Outros Autores: Araujo, Adriana Maria Procópio de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34273
• topic: Ensino de Contabilidade; Ensino Superior; Formação do Professor; Accounting Education; Higher Education; Teacher Education

This research studied accounting teachers' education in four education process areas: (i) practical; (ii) technical-scientific; (iii) pedagogical and (iv) social and political. The perceptions obtained from Stricto Sensu graduate accounting programs coordinators were analyzed, as well as the perceptions obtained from accounting graduates with a master's degree (M.Sc.) and M.Sc. students, accounting graduates with a doctoral degree (Ph.D.) and Ph.D. students. An on-line questionnaire was used to collect the target public's perceptions, and the sample was composed by 208 students and 12 coordinators. The results were identified through the use of descriptive and cluster analysis. Firstly, the graduate accounting programs are directed at technical-scientific education with theoretical and specific accounting knowledge, oriented towards scientific research. Secondly, these programs aim for pedagogical education, stimulating the teachers' activities and the development of didactical-pedagogical abilities. In the third place, according to students' opinion, these programs stimulate practical education, aiming for the practical application of the theory. And, finally, these programs strongly emphasize social and political education, with knowledge development in politics, economics, philosophy and social sciences. However, according to the coordinators' opinion, the order of importance is inverted, with social and political education occupying the third and practical education the fourth place.