A rapid obsolescence of the implicit necessity to transform or learned in constant practice, or which translates into high costs. Or panorama could be devastating, there are no new possibilities that the Internet offers for or ensino.
Or atual world we see transposed barreiras, breaking old standards of behavior and imposing nova regras. As Schwez (2001) says, the ways of the Containable Science that trouxeram us here are not the same type and species that will be able to lead us daqui to the front.
We are tempted to live, continuous or the same author, as modern companies are recruiting for six dynamic groups of people, which we have more to offer, to solve their difficulties. This cenario is or accountant, who strives for the appreciation of his profissão, trying to inform himself more and more each time, I have the Internet as the best place to get it. This affirmation is corroborated by Varella (2002), who says that a professional accountant fears that he will evolve and, on the other hand, there is only one way out: information, or knowledge. Sem isso, or profissional will lose customers.
1 - introduction
The evolution of technology has been very fast. O tempo e os meios disponíveis não são os mesmos. Live a moment of economic crisis, of paradigms, crisis of identity and deregulation in the organization of work.
The requirements of the companies' trenamento are not the most important, but they do not cover the four walls of the classroom. The last two years, second Moreira (2001), various companies have started to work on projects of distance based on Intranets, Internet, transmission via satellite or other digital media to suppress demand for aperfeiçoamento and recycling of professionals.
Matos (1996) says that it is difficult for the educational system to manage these transformations, as well as to adapt the training models to this time of constant emergence of new demands. Because it is no longer possible to admit to the formation of these competitions, a continuous formation arises as a necessity to impose itself on the educational planners. It is something that is added as a complementary training, as an update of knowledge, as (re) meaning of goals and standards that have been overcome by new technologies and hairs in the world of work and cultural communication.
In this context, it emerges as technological innovations, or e-learning, also made as "electronic learner" or "education at a distance", which is advertised as a possible response, then, when we are challenged, the Spanish space where we live, learn two users. New beneficiaries of the multiplicity of experiences that are available to you.
According to Cornachione Jr (2001), or ensino da contabilidade, it goes on to contemplate new realities, new potentialities derived from alternative means, it gives connectivity that pervades humanity at present, addressing aspects of the technology of education and its non-teaching and learning impacts related to nossa do do conhecimento: a Contabilidade.
2 - Or that e-learning
I don't know XXI, moving to part of our life. As pessoas assumem novas funções at a fast pace. Antigas worked quickly, and the demands of trenamento so that the people simply stayed working, not stopping growing.
It has become more valuable than a company can give us business days. How to multiply it? How to increase the production and performance charts through this potential?
The only answer: e-learning, a professional journey through the Internet. A solution for the time, space and availability. More an unavoidable trend in the life of companies.
The needs of training for the current management of workers can be greater than ever. Or e-learning is a new mechanism that all of you in the profession will need to deeply understand in order to be successful. As you go to other schools to learn new experiences, or e-learning will be endorsed by a força de trabalho determined to achieve or success in a society driven by technology and constantly changing.
It is a human interaction in real time via the Internet, allowing people and organizations to meet decidedly more comfortable for a variety of purposes and business, including meetings with clients, marketing events and transfer of collaboration between collaborators and partners. It is an electronic learning or distance education that will revolutionize the way two skills of officials develop. Its great potential allows for the diffusion of up-to-date, dynamic and personalized content, fostering many learning experiences and stimulating collaborations between people and their peers and specialists.
As e-learning from the web, companies can train teams of bandages and teach them to use a new product, as desktops are in scattered places. Not the academic world, or the distance, allows people to attend online university classrooms. Important institutions such as Stanford and Harvard, agora, offer online courses via e-learning.
Or ensino at a distance, you can be a feito in two ways: synchronous and asynchronous. First of all, it imitates a traditional classroom, your classroom, and classrooms that take place in real time and connect students and instructors through streaming audio and video or a chat room. Já or asynchronous mode allows students to access "packed" courses at any time they wish, working so that they have to communicate as a teacher and other students through e-mail.
As Hall (2001) says, staying tuned to the needs of the web page may be just a keyboard away, as more and more of the treinamento chega directly to nossa estação de trabalho. Developing the skills of two functionaries is essential to create a sustainable competitive advantage. Every day of hoje, nenhum conscious entrepreneur ignores the challenges that isso involves practice.
Competição, globalização, short time, reduced cycle of product launch, costs. Tudo contributed to the fact that more and more companies are not investing in distance from their employees. Or e-learning, it is transforming the perception of companies on the value of trained people. With the ease of responding to the market, it is key to this transformation.
3 - Vantagens do e-learning
According to Rosenberg (2001) these are the advantages of the electronic learner:
a - Reduz custos. Despite the appearances, or e-learning is the cheapest way of instruction. It cuts transportation costs, cuts or tempo of treinamento and eliminates necessidade of room / teacher. Or a high initial investment can be quickly recovered with the economy of our daily costs.
b - Enrich the ability to respond. Or e-learning can reach an infinite number of people virtually a month or so. It is very good when your business practices and your ability to move quickly.
c - As messages we can be equal for all (coerentes among each other) or personalized, according to need. Depending on the objective, all can receive or the same content and the programs can also be adapted for each individual.
d - Your content is more up-to-date and reliable. Or e-learning can be instantly updated. This characteristic is a benefit for companies that try to keep people up-to-date with rapid changes.
e - It works 24 hours a day, seven days a week. That approach "bem na hora - a quequer hora" turns the operations of the company really global.
f - It takes no time at all to learn to ride with him. With so many people who are used to the WEB, you will learn how to access an e-learning system quickly.
g - É universal. All people on the Web can receive virtually or the same material as that.
h - Form communities. A Web enables people to build communities of practice where they can exchange tools and insights after the end of the term.
i - It can be staggered. The programs can include ten participants to cem, ou, até mesmo, 100 thousand, with little effort or additional custo.
j - Justifies or investimento na Web. The executives are looking for ways to return on or high investment that will be made in Intranets. Or e-learning is one of the possibilities.
k - Provides a valuable service to the consumer. Embora or the main focus of internal e-learning, can be used as an e-commerce initiative to help consumers obtain the greatest benefit from the site.
Or e-learning also has some cons, as suggested by Moore (2001), it tends to isolate students physically, being able to cause negative effects in the construction and socialization of time. Extroverted people, who like trocar idéias, podem sofrer de solidão nas classrooms virtuais.
4 - Or e-learning opening path for competitiveness
Hall (2001) said that, at the same time as the organizations around the globe, they made efforts to produce new products under “just-in-time” council, which met market demand and competed with each other, seeking custody efficiency., or e-Learning is becoming the main means of meeting the needs of the world in a world that is constantly and increasingly fast moving.
In this sense, the employees of a company need to know how to integrate and use all the latest technologies to benefit from their professional activities.
With about 2/3 of the state of trenamento being expenses with travel and relocation costs, managers have sought to implement e-Learning to reduce costs and increase or potential of their treinamento programs. The most promissor market in the educational industry. I fear to explore, and the expectation is that this market has doubled its size every year after 2002.
To the industrial age from your place to the information age, when the computers will be available for the work of the organizations. According to the Gazeta Mercantil of 04/17/2001, officials now need to know how to obtain information and facts that differ in their activities, while processing processes and products. In addition, at the time of permanence of a staff member it will have to be reduced, and it will not be difficult for a person to go through more than seven organizations throughout their professional life. Therefore, a permanent search for information and skills will not diminish.
Companies with two more varied sectors are complementing the conventional trenament methods such as electronic teaching or e-Learning. Muitas, especially so that we maintain various affiliates across the country, have the objective of reducing air travel expenses, hosting two functionaries and some meeting rooms. For others, the WEB serves as a means of assisting the management of the conhecimento and guaranteeing its non-market competitiveness.
5 - A technology in education
Chegado or novo milênio, and for so many years I have been visiting Mesma Ladainha, as Gazeta Mercantil said in his article e-Learning e Desenvolvimento, not on 10/12/2001, it is more than time to convince ourselves that nothing is true., o future já chegou, and we can no longer passively oil, in the absence of investments and vague nas escolas, or discrepancies, as o fato de só will continue to be open to the most universities, mainly public, years that forem abençoados com um place ao sol nas caríssimas private schools.
The evolution of technology is revolutionizing educational practices and structures, not the whole world, changing or the process of teaching-learning, institutional management and business opportunities in the field of education. It is evident that the changes are not going to happen no day or day.
Ainda, newly born in an incubator of new technologies, or e-Learning, as published in the Mercantile Gazeta on 10/12/2001, emerges as an innovative tool, capable of totally solving, more than, who knows, entertaining and Tracer a few more resources to build a country that will lead to economic growth and social justice, gifts that seem to be inativate as many or as many countries to see or filho to be "Doutor".
From an academic point of view, according to the Mercantile Gazeta of 10/12/2001, the application of technology in education also awakens some people who are dubious, mainly due to its effectiveness, but we must also reject this new resource to support the training of em students everyone snows. It is true that the coexistence of a professor in a classroom is only irreplaceable, more or less access to information and other teaching materials, of course, of enormous value.
Foram disclosed not "Relatório do Desenvolvimento Humano de 2001", by the Organização das Nações Unidas (UN), according to Gazeta Mercantil (2001) that no campo da educação, os advanceos brasileiros são ainda modest - or percentual of literate adults subiu de 84.5% to 84.9%. Or has it been shown that, from a technological point of view, or Brazil is still, it gives a lot of time, a long journey to run, occupying 43rd place among 72 countries that are not the most nurtured index for Pudd hair, or TAI (Technological Advancement Index), which supports how a country is raising and disseminating technology and building a base of human capital, thus reflecting its ability to participate in technological innovations. It is worth highlighting that or Brazil ranked behind countries such as Mexico, Argentina, Costa Rica, Chile, Uruguay, Trinidad and Tobago and Panama.
Education has never been established in the whole or the world as a business, and this will not be more reversed in a capitalist economy in a globalized world. It will be up to all, citizens and politicians, to use two financial and technological resources available, in order to transform or black square of education not Brazil.
In the interview with or ex-banqueiro de investimento Claúdio Haddad (2002), perguntaram or that achava da tecnologia na educação, as for example, e-learning. He replied that he is very different and says that he will be completely in favor of or use of technology in education. It is a quest above all economic: it has been a high custodian of opportunities for the people, making it difficult for everyone to be placed in a single classroom, during the same period, and immense. It's about a future project, it will grow more and more. He added that either a Brazilian or a Brazilian need to adapt, because he or she is less accustomed to studying abroad than in the classroom or sozinho. It is because he is less disciplined and less eager to socialize.
No âmbito do ensino superior, Wolynec (2001), foresees the main benefits:
- Increase in interaction between students and teachers, through the use of electronic mail, video conferencing and the Internet. Intensification of communication between students, through work groups and discussion, using the new communication tools. Greater development of practical skills by two students. Expansion of student access to educational resources.
No scope of inquiry, to favorable WEB:
- Increase in international cooperation with the participation of researchers from different continents if you need to do so in person. Access to information, which should prove to be an interdisciplinary growth, favoring the solution of complex problems through the use of developments obtained in different research fields.
For Wolynec (2001), the WEB eliminates the main disadvantages of the traditional distance: in the absence of interaction between some of the students and teachers. The perspectives of use give network for that modality of ensino propiciaram or emergence of a great number of companies, from software developers, producing ferramentas for virtual and on-line ensino, passing through content providers and checking up on university consortia, offering large variety of courses for a global clientele.
To Souza Cruz, for example, he implanted his nova corporate university, to Universidade Souza Cruz, emmaio de 2001. Surrage (2001) says that universidade works not a virtual environment of the Intranet of the company and offers two functional computer courses, English, managerial courses, among others. Renata Elgarten, manager of Human Resources for the company, says that "a democratization of the conhecimento, a flexibility of adaptation to the rhythm of learning and the available time of each um, the stimulus to the self-development of the principal benefits of e-Learning".
In Telemar, one of the largest telephone companies in Brazil, or a large number of officials and units have made it to the establishment of Ensino at a distance of need. In just a few months, the University of Telemar (UNITE) has more than six thousand employees from companies all over the country. For Maria Inês de Góes, Corporate Manager of Captação, Educação e Treinamento da Telemar, or e-Learning faz parte do nosso negócio. We have all the variants for escort or ensino to distance as a form of treinamento: we are in 64% of the national territory, we are more than thirty thousand civil servants, we need speed to train our people and we are a telecommunication company.
A Fundação Bradesco is one of the institutions that you have most invested in e-Learning. Segundo Teixeira (2001), or project of educação a distância começou in 1997, with help from teachers and webdesigners. In 1999, a company lançou or portal of education, to attend 101 thousand some days 38 schools from Fundação Bradesco. Or next step and take the initiative of the portal to public schools. As a positive result of the educational portal, Fundação Bradesco applied the same criteria of Ensino for the treinamento of six 45 thousand officials.
6 - Educação a distância - ead
Pursuant to Decree No. 2494 of February 10, 1998, which regulates or article 80 of LDB No. 939/96: "Educação a distância é uma forma de ensino that enables self-learning, as a mediation of systematically organized, presented educational resources in different information supports, used in isolation or combined, and veiculated by various means of communication ”.
Therefore, it is verified that the Brazilian government recognizes this modality of learning, clearly leaving the presence of various communication methods.
O Minister da Educação (MEC), on November 18, 2001, published Portaria nº 2,253, which anticipates offering disciplines using the non-contact method. It is valid for higher education institutions and can only be introduced in recognized courses. As institutions must, as an optional character, place two 20% of the charge available in person, at a distance. Isto want to say that or some will be able to choose between face-to-face and not face-to-face, not being able to pass 20% of the total time load of the course.
A Educação a Distância, EAD, is a non-face-to-face method in education that teaches any form of teaching / learning, where teachers and some are not in physical contact, necessarily, integrating at the same time.
As Palácio (2002) says, you have strategies that make this form of communication viable in many ways. Correspondência, telefone, televisão, rádio, all of them can be considered not only present and only used in isolation or integrated with each other. It's been quite a while (veja or exemplo do telecurso). Não é, portanto, nenhuma novidade. Or that we changed, pretending that this method would become relevant to the MEC introduzi-lo LDB, only the resources of access and interaction to information that we have at our disposal every day. This phenomenon can be attributed to the Internet that is a communication vehicle of massa (such as TV, radio, etc.) that provides interaction between one and the teacher (as is not the case) in real time (telephone). Ou seja, integrates all the resources that existed numa só ferramenta.
A Brazilian education is starting to take its first steps on the Internet. Isso became a growth and reconnection of EAD, or e-Learning, a way of teaching that, second specialists in the area, will be able to liven up the educational problems of Brazil. In this way, EAD, carried out mainly through the WEB, is transforming itself into a promising and effective alternative.
Na EAD, or someone assumes a research role, second Horta (2000), researching / debating topics that are interesting, can be in any place, at any time and in their rhythm (anywhere, anytime and anyspace). Já or professor becomes a moderator, coordinating or walking each one, outlining crises, indicating paths and, mainly, learning so much about how much he teaches.
Not the second semester of 2000, she was raised at the Universidade Virtual Pública do Brasil (Unirede), a consortium made up of 57 Brazilian public universities, which feared as an auxiliary objective to place the country as an educational educational melhor, using for isso or ensino a distance.
To director of the Department of Education Policy a Distância do MEC, Professor Carmem Moreira Castro Neves, according to Diário do Grande ABC of 01/15/2001, clipping no e-Learning Brazil, said that despite still being coaxing, not Brazil, or the distance teaching system, will be in the area of greatest growth and not an education market in the next five years. Or country needs this new modality of ensino, pois or contemporary world demands of profissionais of all the areas, constant updating and aperfeiçoamento.
For the executive coordinator of the Associação Brasileira de Ensino a Distância (ABED), professor Adylles Castelo Branco, in accordance with Diário do Grande ABC of 01/15/2001, clipping no e-Learning Brasil, or problem of rapid growth in EAD in no country to more qualification of profissionais. As institutions of ensino still need to understand what this system means, become coordinator. Secondly, it is necessary to invest no weight of weight. By way of working in the EAD is completely different from traditional teaching, for that reason, you profess to be highly trained.
Or professor deixou to be a transmitter of knowledge to become an educator-facilitator, as a new pedagogical vision. This is corroborated by Freitas (2001), who says that it will be up to him to replace the traditional methods with new resources and integrate them into the school environment, increasingly digital. At the same time, he will have to act more and more as a director, facilitating or learning process of his students.
In this sense, EAD sees us demanding or developing a specific pedagogical model, in order to learn to learn, collaboratively, in a network, it is more important than learning to learn by yourself. As Azevedo (2000) argues, the requ, portanto, um novo tipo de aluno, or aluno on-line. More demand also is a new type of teacher, an online teacher, who is not limited to knowing "mexer as a computer", navigating the WEB or using e-mail, not to master a content or teaching techniques, but especially able to mobilize and keep motivated a virtual community of apprentices around their own apprenticeship.
For Palácio, (2002), add appropriate technological tools to measure or teach online, train or teach the contextual context of the content given in the classroom to a new environment, integrate institutions, like everything, into EAD culture, and seek partnerships Specialized non-markets that have had e-Learning experiences, not the corporate world, are consistent strategies for the implementation of EADs in institutions of Ensino.
Na prática, a EAD é um caminho sem volta, e, according to Palácio (2002), tends to grow within the institutions of ensino, shortly after passing the 20% defined MEC hair. It will not take long for us to have internal graduations offered at a distance.
EAD is privileged, or LDB says, in six paragraphs, that everyone has access to education, because it transports the walls of the classroom, lifting or containing one or the other, providing studies that are difficult for people who have difficulty with time or time.
For Marisa Éboli, apud Moreira (2001), or ensino a distalia muito bem quando trabalha com o conhecimento. Marisa Éboli is a professor at the Faculty of Economics and Administration of the USP and a consultant on corporate education projects at the Fundação Instituto de Administração. When or focus é habilidade ou atitude, Marisa impõe restricições. Secondly, it is possible to combine virtual or face-to-face teaching, a course dedicated to or development of skills, as virtual classrooms serving as a complement. But we do courses that work with attitudes, as companies can never do without a classroom. In the same way, he accredits, that companies have never acquired courses in parateira on topics related to or central focus of their business.
In an exclusive interview with Manager On Line of 08/18/2001, or Minister of Education, Mr. Paulo Renato, guarantor who will not measure efforts to make viable or teach the completion of courses at a distance. He says that his objective is to contemplate the need to attend to changes in the relationship that the job market requires. O profissional de hoje is afraid of being able to adapt quickly to the changes and needs to be progressing always not conhecimento in your area of atuação. At the beginning of two courses, it gives education as a whole, in order to allow this permanent updating. There can be no more than that rigid curricular structure, hardly transmitting or conhecimento. Or conhecimento, leaf, é renewed.
A Educação a Distância is a new topic, more with solid objectives and proven functionality. According to Filho (2000), this is indisputable. Porém, we are entering an area that mexe com ancient and historical principles of uma sociedade, and, for isso, or value that such a topic proposes of utmost importance for all of us.
7 - E-learning na contabilidade
Either a contemporary center presents us, or perhaps it illustrates two major challenges faced by humanity, or of living in a state of constant scientific and technological innovation and disobedience and of intense social and cultural changes. In this context, Educação fears that assuming a role of ponta, being ahead, proposing alternatives and developing competencies to meet the demands and needs that arise.
For this, or role, two educators should be rethought and new strategies in the formation of professional professions should be planned, raising, universities and schools, or environment for the formation of critical subjects, endowed with autonomy of learning, suitable for learning with situations. contemporary resources in a competent way, I have in view a development sustained not conhecimento e uma Educação for a peace and for the harmony of the planet.
In this sense, Education developed by learning environments, mediated by communication technologies, such as the Internet and teleconference, can be an alternative, so it presents characteristics that cater to your current needs, among them: the possibility of serving a diversified clientele; superacão de geographical barreiras; possibility of individualization of the apprenticeship process, respecting your own rhythms; development of self-discipline and self-determination, autonomy and responsibility.
And, precisely, Educação was one of two issues that I am most concerned about, or Senhor Serafim Abrantes, ex-president of the Conselho Federal de Contabilidade. Through education, he certifies that it will be possible to multiply or number of bonuses profissionais do country.
Or the involvement of Internet accounting according to Cornachione Jr (2001), which has been growing in the most accentuated way since the dissemination of the Internet in terms of trade with the World Wide Web (graphic form). Até então, or use was more academic, involving professors and researchers from universities that had access to the world network, in textual form.
Or referred author says that, as the advent of the International Accounting Network (IAN) implantation, he has received a geração from a world forum on accounting, congregating associations, institutions, people, countries, etc., with interest in promoting or exchange on this matter. Outras initiatives, particular, têm looked for atuação at once, are more localized or focused on certain topics or subjects, porém with the same objective: to gather and allow a string of ideas and information on accounting.
Or professional accountant that it will not be modernized, that it will not equip its desks as or what has become more modern in computer science, depending on whether it is the client, it will be issued to or failed.
It is based on this purpose, which started no more than July 2001, or Projeto de Educação a Distância, consists of three TV channels, whose operation is based on the digital system carried out, which transmits from 6 to 22 hours, seven days week, national and international conference calls for professionals and students of the accounting area.
With a program of 300 courses per year, destined for or first two profissionais da Contabilidade, as of September 2001, the Comissão de Educação Continuada do Conselho Federal de Contabilidade has already established 42 transmission points in all of or Brazil. Of this total, 27 are installed at the Conselhos Regionais. You are other, we work in associations and unions of the accounting area.
Or Professor Schwez (2001), president of the Comissão de Educação Continuada do Conselho Federal de Contabilidade, says that now he is expecting to bring technology to within the schools and faculties, which will also be able to benefit as a project. For him, who has been a professor for 25 years at the Sciences of the Federal University of Rio Grande do Sul, Educação a Distância já é uma realidade e presents itself as a modern option in the educational area.
In accordance with Madeira (2001), head of the Department of Sciences, you will be from the Federal University of Minas Gerais, or you will never try a reality that the universities cannot deny. For him, in addition to presenting himself as an excellent opportunity to exchange experiences and access to new information, or Distance Education Program, it will contribute to democratization of the conhecimento. She also says that or project, sem dúvida, is going to oblige the universities to rethink or conhecimento that, now attached, lived shut up within four walls.
Or program also praised by Leitão (2001), Coordinator of the Course of Sciences Contábeis da Faculdade Integrada de Caratinga. It shows that more than a trend, a distance education and an imposition of the globalized world. He also said that he was not afraid of how to professionalize himself, but he was always able to participate in two events promoted by the category.
As Cornachione Jr (2001) says: “We are all facing an important challenge: ignore it, certainly not a prudent idéia. Questioná-I tied it or more pure sentiment of reason and certainty? Maybe there won't be enough time. Assim as the educative methods endowed at the time (the traditional ones) pass through the provações, and the foram, in this way, stirring up evolution, the alternative means considered by the technology of the education is passing through the semi-permanent process. Porém, or sentiment mais forte at the moment é that to presença da vontade and do interesse (in all the participants), bem as of ethical procedures é that it will go to guide the evolution of these alternatives até that its uses are scattered among us ”.
8 - Considerations
The current moment requires that the individual be kept technically and culturally up-to-date, under pain of not surviving or working market.
As certain changes to technological dislocations, it was necessary to make adjustments, both in terms of the elaboration of new work methodologies and in the formation of two future professions, which must present a new profile that must attend to all procedures without accounting procedures.
The information technology saw the procedures you have streamlined, so it is very profitable for the accounting area, and it is conveniently or adequately trained in accounting practice in the computerized environment.
Or e-Learning is as much a cultural move as a technological move. As people are used to learning in the classroom with all the "rituals" and social aspects that fazem part of this traditional method. It was a different type of experience, I saw to ficar and deveria fazer part of any business project of agora em diante. It can provide a direct impact on competitiveness, on employee retention tax, no recruiting process on us.
As an e-learning event, you also move or learn in the classroom. Or professor will be less an instructor and more a guide, a facilitator. O conhecimento virá de várias fontes.
For the Accountant to accompany the evolution of the technology, do not submit that it is used by the companies, more than its application to the own Accounting, influencing the speed and the quality of the information and the guidance that the users expect two services, you will prepare very little.
For Peixe (2002) the application of the modality of Education to Distance in Sciences You have an opportunity to demonstrate effectively or truly commitment to the dissemination and socialization of knowing in terms of perspectives. Or it shows in the accounting area, strikes its social responsibility, fears of giving a quick response to new challenges, it peels application and effective use of all the methodologies and ways of teaching.
9 - bibliographical references
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