Uma contribuição para a melhoria da qualidade do ensino superior de Ciências contábeis : um estudo de caso

Abstract

A contribution to improve the quality of the superior Accountancy course: a case study. The objective of this paperwork is to know better the student of the Accountancy course at Faculdade de Ciências Administrativas e Contábeis Santa Lúcia (FSL) in Mogi Mirim - SP, in order to solve the difficulties they are facing in their teaching/learning process. A general view of the Accountancy Courses in Brazil is shown, as well as the FSL history. Through questionnaires applied in class a student profile is raised and we find out that almost 50% of the students are attending this course because they were not able to get into the course they preferred, and that they intend to get transferred in the next period. However, it is noticeable that, once the students make contact with the course, this tendency changes and only 27% still think about changing. The students are aware of the efforts FSL is making in its search for quality. The distorted view of this professional by society, together with the attributions of the accountancy technicians are factors that discourage the students. The questionnaires also make possible to realize that the excessive emphases in theory and the methods used by the teachers affect the course quality. Through interviews with the teachers it is possible to observe that they seek to improve their knowledge by attending post-graduation courses. The students´ educational deficiency is the major challenge the teachers will face in their job. As improvement proposal it is suggested that the Accountancy Department implement a joint work, merging the academic education and the practice. To the class entities it is proposed that they work aiming to expurgate the negative image of the professional and that they review the technicians position. To the post-graduation courses it is recommend that the didactic subject be mandatory in any research line.