Laboratório de contabilidade : uma contribuição no processo de ensino-aprendizagem sob o enfoque da integração teoria-prática

Abstract

The study of accounting laboratory, under the aspect of the integration between theory and practice, aims to bring contributions to the process of teaching-learning of accounting. This work intended to know the coordinators' perception about the use of accounting laboratory as a teaching strategy used in Accountancy graduation courses in the universities at the State of São Paulo. An exploratory and descriptive research was developed being subsidized by a bibliographical and documental survey. The field work searched for information from 120 courses, having as population the 196 courses of Accountancy at the State of São Paulo, listed in the Site of the National Institute of Studies and Education Researches Anísio Teixeira. A questionnaire was used which was validated by a pre-test as an instrument of data collection, elaborated in accordance with the problem, goals and theoretical basis, being sent by e-mail and answered for 48 coordinators, representing a return of 40% of the 120 courses. The results obtained indicate the existence, nomenclature and exclusiveness of the environment of the courses, exploring aspects on structure, student per microcomputer, teaching methodologies and technical subjects taught at the laboratory, as well as the time of use of that environment in relation to the total workload of the course. The study demonstrates that the coordinators recognize the importance of the laboratory to integrate theory and practice, being constituted a strategy that favors the practical learning for contemplating in a certain way the reality of the companies and joining the professional activities to the academic preparation.