Ensino da contabilidade introdutória nos cursos de graduação em ciências contábeis das instituições de ensino superior do estado de São Paulo

• Ano de defesa: 2010
• Autor(a) principal: Franco Junior, Antonio Moreira
• Orientador(a): Marion, José Carlos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Ensino da contabilidade; Contabilidade introdutória; Metodologia de ensino; Ensino superior
• Palavras-chave em Inglês: Professor of accountancy; Introductory accounting; Methodology of teaching; Higher education
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1443

Introductory Accounting is the backbone of the course on Accounting Sciences. Normally it is by these means that a student will have his/her first contact with Accounting Sciences, and if there is insufficient proficiency in this subject, the entire course will be adversely affected. The teacher of this subject should take care in developing a bookkeeping rationale in the students in order to prepare them for the applied accounting practices that will follow. In the light of these circumstances, this survey s purpose is to examine the status of Introductory Accounting as a subject taught in the Accounting Sciences Courses in the State of São Paulo s Higher Learning Institutions, from the teachers viewpoint. To this end, an empirical study was performed with data gathered by means of a questionnaire that covered 28.2% of the population. The study led to the conclusion that an Introductory Accounting teacher is normally a market professional, a graduate in Accounting Sciences with a title of at least a specialist, retained by the Higher Learning Institutions on a part-time basis; the traditional approach which considers students passive agents in the learning process is the most commonly employed by teachers of Introductory Accounting, and under these circumstances the combination of explanatory lessons , problem solving , and white board are the most employed methods / means; the American School s methodology in terms of didactical teaching is most commonly used by teachers, and in order to assess students the prevailing practice is the traditional tests and exams, normally held on conclusion of the teaching-learning procedure (a summative assessment), which is not employed as an auxiliary instrument on learning but will serve as a means of classifying students