O ensino da contabilidade no curso de administração de empresas: a percepção dos docentes da disciplina de contabilidade geral em faculdades localizadas no município de São Paulo

Abstract

Both the economy and the society, on a global point of view, have gone through different phases, agrarian, commercial and industrial, each of them bearing remarkable characteristics for the history of economical and social development. Today, we are on a "third wave", characterized by outstanding technological development, mainly related to information technology, as a consequence of the globalization. Within this context, the issue of teaching/learning also had to adapt to these new context, so that it could meet the needs of its users in accordance with the needs of the moment being lived. Specifically, this research aims at exploring the needs of the business undergraduate to understand the content of the general accounting subject, i.e., if the teaching methods, the course plan and the course length are appropriate, in the view of the professors of this subject, so that future managers can interpret and take managerial decisions based on accounting reports. Using a research questionnaire specifically sent to the professors of general accounting, first the profile of the professor and his or her sensibility towards the receptive agent, the student, were identified. The questionnaire brought questions related to their understanding of accounting as a company management tool. The conclusion we get to through this work of research is that there's room for changes in the current methods applied, making it possible, thus, to continuously improve the teaching of accounting and consequently, the business undergraduate will have more motivation in relation to the subject.