Identificação e análise das percepções de alunos não contadores sobre o estudo da contabilidade em cursos superiores: estudo exploratório na cidade de São Paulo

Abstract

Abstract: The objective of this dissertation is to analyze, in a critical way, the perceptions of non-accounting students, in relation to the study of Accounting in higher education courses, in addition, it is intended to identify the possible existence of factors or prejudices that impair success of the teaching-learning process. It can be said that this topic is current, with few bibliographies, of considerable relevance and where there is much to study, within this concept an exploratory research was carried out, in order to add value to the subject and descriptive collecting impressions with the target population of the research, students of undergraduate courses in Business Administration. Law and Economics of three teaching institutions in the city of São Paulo in the second half of 2003, complementing it with a field and bibliographic research. By studying prejudice, it was possible to understand that it is formed by preconceived ideas that are introjected in the individual during his socialization process, and that are present in the collective unconscious of the group to which the individual belongs. Within this phenomenon appears the figure of stigmas, which are marks that point out differences. Analyzing this scenario, it can be said that preconceptions such as: accounting is difficult, accounting is boring, accounting professors are methodical, accounting professors speak difficult, are accounting stigmas, originated from prejudiced ideas, which in most cases sometimes they are not a reflection of personal experiences, but assumed, purely and simply, as truths. In relation to the teaching-learning process, it was verified that it is the reflection of a series of factors, among them the effort spent by the Teaching Institution, the teacher and the student can be highlighted as the most relevant. Thus, it is concluded that, if the student has any prejudice in relation to the content or the discipline, he will probably not be willing to learn, a fact that will make it impossible to achieve success in the teaching-learning process. Therefore, the barrier of prejudice, in relation to accounting content disciplines, really hinders the teacher's work in transmitting their knowledge to non-accounting students.