O ensino de contabilidade para os alunos iniciantes no curso de Ciências Contábeis da Universidade Federal do Maranhão

Abstract

This research aims at identifying the reasons for the main difficulties faced by the novice students at UFMA's Accounting Course in the subjects Basic and Intermediate Accounting when they start the course. It also aims at identifying the teaching techniques that may contribute to the improvement of these subjects. To reach the proposed aims, field research methodologies were adopted, such as: literature review and questionnaires to novice students of the course as well as Accounting Professors. The data collected allowed us to make a comparison of the situation of UFMA's Accounting Courses in the cities of São Luis and Imperatriz. The findings show that a great part of the students are single males, with age varying from 18 to 25. They also show that most professors use the lecture technique and blackboard, and want a change in the curriculum of the course. Both professors and students think the course's teaching conditions are inadequate, what contributes to their lack of motivation. It was concluded that development courses in the Didactics and Teaching Methodology should be offered to the Academic Staff of UFMA by its Business Administration and Accounting Department, what may contribute to improve the teaching of the Basic and Intermediate Accounting subjects.