Percepções de professores de contabilidade governamental sobre as condições de ensino e necessidade da disciplina em cursos de ciências contábeis da região metropolitana da baixada santista

Abstract

The Government Accounting Brazilian converges IPSAS, were created several standards, impacting Demonstrative and Subsystems. Meantime, there are conflicting aspects and HEI are to prepare the graduate with skills required. Having that said, this research objective to identify the perception of teachers of the Government Accounting about the teaching conditions and the need in Courses of Accounting in the Baixada Santista region. Was conducted exploratory and qualitative research; data collection techniques were interview and document analysis. Were taken sample, 7 teachers who teach the discipline in 7 courses in accounting sciences in HEI in the region in 2015. It requested the teaching plans to 7 teachers. The results showed that 42.85% are accountants, 42.85% has Masters, 71.42% have up to 6 years of experience. In teaching strategies and evaluation, expositive classes and exercises were the most mentioned. All use tests, practical exercises and assignments. Regarding workload, 71.42% have reported failure. As for literature, lack autonomy of teachers, most use outdated plans. As for NBCT16, 57.14% say they consider the program. About the last question, it was sought to go deeper concerning what´s taught, 100% do not address differences between MCASP and IPSAS, 42,85% use the current subsystems and property aspects. It got to the conclusion and, it´s recommended, changing plans after 6 months, sources´ inclusion teacher autonomy in preparing the plan, expansion of the workload and expansion of content regarding on MCASP / IFAC / NBCT16. Though there´s an affirmation from all teachers that applied content so far meets the demands of the contests for Accountant, the results demonstrate that there are need to expand the expertise to students.