A influência dos conteúdos e atividades de iniciação científica para o estímulo ao desenvolvimento do pensamento crítico em Ciências Contábeis : pesquisa com coordenadores de curso na cidade de São Paulo

Abstract

This work had the objective to analise the relevance of the insertion from the scientific iniatiation contents and activities in the pedagogical projects from the graduation course in Accounting Science from the city of São Paulo as a way to stimulate the development of the pupils critical thinking. It is about a descriptive research marked out by a qualitative approach. The ways to accomplish the inquiry conjugated both parts: the bibliographical and the field research. So a bibliographic research was ingaged which comprised from the first documents issued by the regulating agencies up to the literary works, turning to the critical thinking and the scientific initiation topics. Regarding the critical thinking subject an investigation was taken for the judged approaches which characterize the critical thinking as well as a dispensed treatment by the educational regulating agencies in order to develop the pupils professional competences in Accounting Science graduation. Due to the lack of identified Brazilian references which exercise specifically about the critical thinking, and which also approaches to the thinking in a generalized way, a more significant contribuition from the North American referencials was obtained, specially by Robert H. Ennis, Richard W. Paul and Matthew Lipman. Concerning the subject the contents and activities of scientific initiation, the conceptual approaching focused the investigation of a treatment given by the educational regulating agencies, and the characterization of the subjects which comprise the scientific initiation. From the result of the field research it was reported a: significant incentive in the participants perception from the IES for the accounting science pupils in order to participate in activities of science initiation; the CCW - Conclusion Course Works would continue being offered in the pedagogical projects; the critical thinking is perceived as an expected professional ability from the accountant in an efficient performance for the market; there is a stimulation to the professional and academic ability generated by the scientific literacy propitiated by the contents and activities of the scientific initiation. Finally, it was concluded that the contents and activities of the scientific initiation inserted in the pedagogical project for the graduation course in Accounting Science for higher education institutions from the city of São Paulo could stimulate the development for critical thinking of the students.