Ensino de Contabilidade introdutória nos cursos de Ciências Contábeis das universidades estaduais do Paraná : um estudo exploratório

Abstract

The purpose of this work consists of the exploratory study over the teaching of Introductory Accounting at the State Universities of Parana. It aims to identify the qualification of the docent, teaching strategies and instructional resources and ways of evaluation, the contents and bibliography in order to identify the current situation of the Teaching of Introductory Accounting at Universities. In order to obtain the data, structured questionnaires and interviews were elaborated. At the present, there are 65 accounting courses in the state of Parana, from which 8 are implemented at State Universities. The docent is made up of ten teachers in which six are Masters and four are Specialists. They use diversified teaching strategies as well as quite updated resources. The teaching strategy used the most is the expositive class, where the instructional resources are the board and the retroprojector, and the written form of evaluation is the most used. The contents present a few divergences among the teaching institutions researched.The most used bibliography : (EQUIPE DE PROFESSORES DA FEA-USP, 1998), (FAVERO, et al 1997), (MARION, 2004 ) and (IUOiCIBUS et. al. 2003)