Ensino accounting or big challenge

I summarize

In the last decades, marked, above all, the internationalization of the economy, the organizations are restricted to the occupation of positions and functions to specialized training, demanding competencies and skills for the most different activities. By means of these observations, it is evident that the formation of a professor of Accounting should be discussed and this will be able to contribute to the visualization of the Accounting as a mediator between the new base of social reality and the requirements of specialized professions to manage the management of business organizations.. In this sense, reflecting on or working as a professor of Accounting as a social activity implies or compromises with the high level of ensino. For this, a differentiated educational process is required, given that we are used to practicing.

1 - Introduction

Or the superior one faces challenges every time you consider more. In its management, it will have to give a lot of imagination, creativity, intelligence and strength of vontade.

Second to Unesco - Organização das Nações Unidas para Educação, Ciência e Cultura (1999), I must also develop adequate capacities for planning and analysis of policies and strategies, based on the partnership between the institutions of higher education, or governed by the national planning institutions and coordination. The main objective of management must be or be constituted as an instrument of melody of relevance and quality of institutions.

Or higher level and in all places melhor will adapt and respond to the demands of a time when new possibilities are opened side by side with the emergence of new challenges and deep disturbances. I must move forward so that it can respond to the evolutionary challenges of the world of work.

Training or training, with the potential for social, cultural, economic and political development of society, implies articulating universities with other social institutions. The university cannot be outside of the society, it is the social institution.

Leaf, or teaching-learning is idealized, planned and indispensible that it becomes effective through the development of the skills and competences of all those involved without process: teachers and some.

In this context, let us make a reflection on or teach the Accounting, inserting this work into the four pillars of education; or big challenge: Ensino de Contabilidade; or professor of Accounting and training, non-teaching methodologies of Accounting and continuing training of professional accounting.

2. The four pillars of education

The Fourth Pillars are defined not deservedly famous Relatório da Comissão Internacional on a Educação no Século XXI for a Organização das Nações Unidas para a Educação, a Ciência ea Cultura (United Nations Educational, Scientific and Cultural Organization - Unesco), do qual formam or nucleus principal.

O Relatório, prepared by a commission of fifteen members, under the coordination of Jacques Delors, was published in the form of a book under the title Learning: The Treasure Within (Unesco, Paris, 1996), and was translated for or Portuguese by José Carlos Eufrázio, receiving, not Brazil, or Educação title: Um Tesouro a Descobrir (Unesco, MEC, Cortez Editora, São Paulo, 1997, being in 6th edition 2001). Nesse livro, a discussão dos «Quatro Pilares» occupies the whole or fourth chapter, pp. 89-102.

The Unesco document was constituted as a valuable guiding instrument for people, institutions and nations that see an educational background or the real progress of societies in particular and humanity. The rich material for the reflections you need in such serious moments as we are living, in order to impose yourself on an education for all, committed as a social-moral being of all the inhabitants of the Terra.

A notion of education as a human development defines the main objective of education as a construction, heavy weight, of competences and skills that allow them to achieve their full and integral development. The Four Pillars servem, as a whole, as the organizing principle and process of building skills and competences.

A commission that made the process was an admirable reflection exercise, identifying trends and auscultating needs not based on the uncertainties and hesitations that characterized this beginning of the secular. Segundo Negra (2003), which does not describe any contemporary, complex and challenging diversity, or report highlights the four basic pillars that are essential to a new education council:

• Learn to learnLearn to fazerLearn to liveLearn to be

Or primeiro deles indica or interesse, to opening for conhecimento, that truly frees gives ignorance; or learning to do, the second item, shows the importance of executing, of running cliffs, of erring in the search for success; We do not have the fear or challenge of coexistence that presents or respects all the fraternity exercise as the path of understanding and finally or last, or learning to be, perhaps it is more important.

It is explicitly stated in the paper, or objective of living according to figure 1.

Figure 1 - The four pillars of education for Unesco

These pillars can be pointed out as an important reference to expand our pedagogical ação. The four pillars of education must be based on the longest of all life.

2.1 - Learn to make

The first principle refers to the need for the learning-learning process to allow autonomy and creativity and to be continuous, in functions of constant transformation in the contemporary world.

Delors (2001) says that learning to understand and combine a general culture, vast enough, with the possibility of working in depth with a small number of subjects, or that it also means learning to learn, to benefit from the opportunities offered by the long-term education of all life.

To show how we should learn to conhect, or text says that this type of apprenticeship fears the end of the foundation or prazer of understanding, of concocting and of discovering. For isso, an education must create ways for the school to have its long time, or so, as an adult, after completing its studies, it can continue with the completion of new courses, research etc., fazendo-or perceive that or increase do to know or to understand the melhor or environment, about its various aspects, becoming, or comisso, most critical and updated. In criança, she awakens the e-spirit so that she has more prazer to study, but it is essential that she has access to scientific methodologies and is able to be a "friend of science".

This first principle, however, is important to highlight an aspect of what Morin (2000) calls “cegueiras do conhecimento”: the errors and illusions of uncertainty that this entails. We are educated in the marked scientific tradition of positivism and the method of natural science, therefore, we are empowered to question certainties, to value errors and to live together with interrogations (sem immediate responses, ou mesmo, com provisional certainties).

An education that acknowledges these conditions of openness produced openness and respect for different cultural, national, and ethnic differences, and allowed greater autonomy for the students, as far as educators became facilitators of learning, parceiros in the production of knowing that they were born, respected plurality. e à diversidade. By declining to be a source of authority, he strives for certainty and control, or as an educator, he can be a reference of humanity: openness, dialogue, fallibility, fragility, but also support, security, companionship, encouragement, partnership. As long as it is always continuous, learning can become an adventure.

Or accounting accounting, for Negra (2003), despite dating back thousands of years, it is not static. Every day, new methods, new techniques and new methodologies are increased by the Information Systems. You must count on many organizations to help you manage your heritage.

Enfim, before learning to learn, or individual I must learn to learn, for that I will have to be at or at the end of your life to be always up-to-date, take specialization courses for proffession, exercise in reading and research, so assim ele terá mais facilidade para face all the situations and will be more competitive within the society where you live. You will also have to exercise your memory, or a child learns, or exercise your thoughts as a country, as your teachers. Então, learning how to learn is the same as learning how to learn, to benefit from the opportunities offered.

2.2 - Learn to fazer

It is necessary to learn how to acquire, in order to acquire, not a professional qualification, but also a more extensive skill, competences that will make it suitable to face many situations and work in equipment. But it is also necessary to learn to do, not in the field of various social or work experiences that are offered to young and adolescent children, spontaneously, as a result of the local or national context, formally, thanks to the development of alternate teaching as work.

A dimension that is essential to fazer, in which production and function of conhecimento, is the sense of making, and also how to make. In what measure does the educational system make possible some years and educators to the perception of reality as a complex plot (in which tessitura) of relationships of interdependence, onde or particular global, intertwined in this complex plot, têm uma destinação comum?

Or fazer, as a technical development, is an aspect of industrial modernity, unrelated to its mutilating consequences of economic, social and environmental reality. How to contextualize or fazer, a school program, to re-signify the world of work, a market of extreme competitiveness, a technological production for the service of profit and producer of groups of excluded from consumer goods? How to educate for solidarity in an economic universe that values ​​or individualism and competition?

The problem is not in the specialization, but in the underlying belief that this specialization would raise definitive truths with ever-increasing refinement of science. Second, or text, "learn to understand and learn to fazer são em large measure indissociáveis", porém, learn to fazer tem maior referência com a formação profissional. Or an individual learns how to practice his or her knowledge.

In this sense, Negra (2003) says that learning to do is a pillar that is suitable for your peers: a theoretical and practical relationship between the accounting and the work of the future accountant.

We have to perceive that learning how to do it can not be barely taught or young for a function on which there is a material task. Segundo Delors (2001), for business leaders, the qualities of «knowing how to be» come together to «knowing» and to «knowing how to do». This is because the commission is alerted to the importance of the link that education must keep between the various aspects of learning.

Qualities such as the ability to communicate, to work as others, to manage and to resolve conflicts increasingly important. Learning to fazer means making the people able to face many situations and work in equipment, not subject to a professional qualification.

2.3 - Learn to live together, learn to live as others

In order for all of us to learn to live together, and to learn to live with each other, we feared an education in a very important role and a great challenge, since public opinion takes action through two months of communication and nothing can be done.

According to Delors (2001), human history has always been written with confused racial and religious beliefs. Therefore, it is necessary to educate people to move from this square from a simple idea of ​​teaching to non-violence, or not preconceived. I must, therefore, use two complementary ways, first, to discover progressively do outro, second, to long life, to participation in common projects that seems an effective method to avoid or diminish latent conflicts.

A missão da educação é, pois, transmit knowledge about human diversity, how to show people and raise awareness about interdependencies between all human beings on the planet. Based nisto, educating criança from a young age to discover her own, she will be able to place two others, understanding and respecting them.

Nas Curricular Guidelines two courses of Ciências Contábeis, according to INEP (2000), found or supported by an accountant profile, where we highlight: ethical and professional position, with social responsibility; Capacity for participation in multidisciplinary teams and capacity for initiative and interaction with the community.

Or professor should not have regrets that keep two teenagers curious, because, assim or fizer, they will prejudice the whole life, because they will not weigh people from other groups or nations. For the XXI century and the indispensável or dialogue in a series of arguments, to learn to live together, to develop a comprehension of our perception of interdependencies, to carry out common projects, our values ​​of pluralism and mutual understanding of peace.

2.4 - Learn to be

Reaffirmed by the commission, to education I must contribute to the total development of the person, spirit and body, intelligence, sensitivity, aesthetic sense, responsibility of the person, spirituality. All human beings must be prepared, through the education they receive, to handle different circumstances of life. For ISSO, each um will have to be autonomous and critical thoughts, ou seja, own personalities. You must be human to be prepared for the changes and mainly to avoid dehumanization of the world related to technical evolution.

So that someone from Cíências Contábeis learns to be a professional and a world citizen, the professors, second Black (2003), have to show intellectual references that allow them to understand or the world around them to behave as responsible authors and fair.

Delors (2001) deixa bem clear that o compromisso da educação do século XXI, not that it refers to the pillar of learning to be, and fazer com that some estejam compromissados ​​com his complete performance as an individual, a member of a family, a member of uma coletividade, cidadão, producer, inventor of techniques and breeder of dreams.

Therefore, to educação deve to prepare the crianças and os the young people for possíveis discovertas and experimentações, to learn to be, to develop his personalidade, maior capacidade and responsabilidade pessoal.

3 - O great challenge - Ensino de Contabilidade

The higher level of Accounting arose from the need to continue or the process of evolution of the commercial level, which has started as the first school at the Fundação Escola de Comércio Álvares Penteado started in 1902. At the beginning of the Ciências Contábeis course, it was held through Decree-Law 7,988, from 09/22/45, and was created as the framework for the creation of two Ciências Contábeis no Brasil courses, it should be noted that the Decree-Lei criou or Ciências Contábeis e Atuariais course, conferred on formando o grau de Bacharel em Ciências Contábeis e Atuariais. As a legal and critical analysis, two courses of Ciências Contábeis were deuted effectively as the event of Lei 1,401 of 07/31/51, which uncovered the Ciências Contábeis e Atuariais em dois course, making it possible to conclude with Baberel em title or title. Cíências Contábeis.

The sixties reserved deep changes in the educational position of the country, it was used in the military issue of 1964. In 1968, Lei No. 5,540 / 68 entered into force, which reformed or taught university, raising departmentalization and enrollment by discipline. By that time, second Coelho (2004), there were no undergraduate courses in accounting that prepare professionals to read technical courses in accounting.

In truth, in most two cases, it was not interesting for a large part of two professionals in the accounting area to go to education in Accounting, being the most profitable, as well as with many problems, working in desktops or departments of Accounting of companies.

In the 70s and, mainly, from the 80s, the bodies of the class and the associations linked to the proffession and the issuance of pronouncements on matters related to you and also on the profissionais in the upper ensino.

It was in the 90s, according to Silva (2001), that it will be evident that the education continues. To reform the Ciências Contábeis curriculum, through Resolução 03/92, I created a minimum curriculum for the course, hoping to contribute to a future qualification of Ciências Contábeis professions. Amongst the determinations that emanate from the resolution, we are including non-curricula from disciplines such as Professional Ethics, Proficiency in Accounting, Monograph and Job Completion of Courses, among others.

To Lei de Diretrizes e Bases da Educação Nacional - LDB, No. 9,394, issued in December 1996, it describes profound changes for education and presents various articles that specifically deal with two professions of education for all areas.

Or a great challenge in accounting education and matching your apprentices on demand with economic reality and responsibility and competition. An educational line that has been endowed makes it impossible for someone to breed or becomes a reproducer of ideas understood as absolute truths. Or an accountant must be able to develop, analyze and implement accounting information systems and managerial control and exercises with ethical attributes. In addition, it must be integrated with the problems of society and assuming a position of greater autonomy and participation in society.

In order to train professionals capable of adding non-market value to work, the university must expand its intervention for at least two technical aspects. O ensino deve, além to propitiate or learned from the Accounting, wanted to theoretical level, wanted practical level, to prepare or profissional to face reality, through the development of human abilities, such as creativity, flexibility, ability to relate-to, work em equipe, dentre outras.

Or ensino, to be understood as a process of dialogue, second Laffin (2001), feared intentionally to help or to understand the different relationships of knowledge, two historical subjects. From this perspective, we infer that the intention of the Accounting professor is to teach and to learn and, assim, we consider as attributes of the professional identity of that professor:

• o mastered two specific specificities of your training area appropriate to your initial and continued training to relativize the resources produced by the society, becoming subject capable of transforming social reality; or teaching work that emphasizes the articulation of two contents you count as other areas do saber, surpassing concepção merely do saber-fazer; a profissionalização that maintains direct implications with a formação do profissional da Contabilidade com um critical profile ao novo context; a inserção nas forças em favor gives valorization of a salary policy, das condições de trabalho and as a link in the initial and continuing training career, to understanding the ensino-research-extension-as indissociation of your work.

For the author, such attributes of the professor of Accounting help us to reflect on the formation of the professor who teaches Accounting and to highlight as essential the need for the establishment of a dialogue between his initial training and the essential character of the teaching by means of reflection and gives reflection of your teaching ação.

An education and process of development and formation of human personality, which deals with or being human in all aspects, commenting on the family, continuing the school and continuing throughout existence. O primary objective of education, according to Brondani (2003), is to provide or homem of cultural instruments capable of promoting the material and spiritual transformations required by the dynamics of society. The education increases or power of the homem about nature and the same time it seeks to conform to the objectives of progress and social balance gives it the opportunity to belong. Therefore, the importance of teaching in the training of two new accountants is important, because it is necessary to train critical, motivated, creative professions, accounting accounting and interest in research.

The higher-level professor gives professional training the responsibility to train people with skills and competences to give their contribution to this environment, as a teacher, as a professional, or as a researcher, within national and international technical standards. It is clear that, sozinho, nenhum professor will be able to have so much power, but, through interdisciplinary work, your efforts to to a team of highly competent professionals will be able to be harnessed to achieve this objective. It is necessary for you or an Accounting professor to be inserted in a participatory pedagogical project, but it is not possible to rebuild your practice, your knowledge and your competence.

It should be verified, then, that two courses of Ciências Contábeis are held since the beginning of the commitment of two professors, treating them as professionals and not merely as a complement to their participation, as well as their participation. adequate IES invests us in human resources and mainly in the didactic-pedagogical training of two professors of Accounting.

4- Competências e abilities not ensino da Contabilidade

The education and development of competences are processes that can never be considered fully or definitively concluded as the result of the interlinking of skills, conformance and attitudes according to Ramirez (2000), as shown in figure 2.

Figure 2 - A formação das competências

Fonte: Ramirez (2000)

Competences and skills are very important, not in the current context, given that LDB and complementary regulations trace, for example, a definition of competence as being “capable of articulating, mobilizing and placing in these values, knowledge and skills necessary for or performing efficient of required activities pela natureza do trabalho ”(Resolução CNE / CEB, nº 04/99, art.6).

As technical competences are the ingredients that allow the most direct identification with a profession and can be acquired in part not the educational system and in the professional training and, in part, in the company. Combining the competences transmitted by the formal institutions and the skills acquired by their professional practice and their professional initiatives, as a training subject, or as an individual, they become the agent and the main contractor of their qualifications.

No specific case of the role of professor in the professional training of someone, that capacity, second Giorgi (2001) acquires an abrangência that included: theoretical knowledge, pedagogy and professional experience, or that was demonstrated in section 1, presented below.

Quadro 1 - Uma análise dos níveis de competência do professor

Global level	Principais Areas	Sub-areas
Global teacher competition	Explicit conhecimento basis	1 - Curricular Resources; 2 - Pedagogical Resources; 3 - Professional Experience;
Planejamento e preparação	4 - Clear facts regarding some, context and resources; 5 - Adequate media of activities and resources for some;
Interactive testing	6 - Intelligent and efficient assistance to or learned from someone, to organization and research; 7 - Assessment and effective monitoring of learning and progress of learning of someone; 8 - Adequate relationship to influence some, their behavior, motivation and be-being; 9 - Assessment and effective monitoring of behavior, motivation and be-do-someone;
Abrangente professional model	10 - Carry out the task of building a comprehensive professional model, through effective collaboration and several others;
Profissional self-development	11 - Development of specific basic knowledge of materials, pedagogy and profissional; 12 - Melhoria gives professional capacity, through study, reflection and change.

In the accounting area, these competencies and foram skills found in the National Curriculum Guidelines of the Graduate Course of Public Sciences (MEC, 2004).

Art. 9º. Or graduation course in Sciences You must make possible a professional training that reveals, less hair, the following skills and competences:

1. use adequately the terminology and languages ​​of the Contábeis e Atuariais Sciences; demonstrate a systemic and interdisciplinary vision of the accounting activity; prepare opinions and reports that contribute to the efficient and effective performance of your users, which should be used according to organizational models; apply appropriately to legislation Functions are carried out, develop, with motivation and through permanent articulation, leadership among multidisciplinary teams to capture the necessary inputs to technical controls, to geração and dissemination of information you have, with recognized level of precision;To exercise their functions as an expressive domain of functions, you must be aware that they will make economic agents and administrators of any product or institutional segment or full compliance with the responsibility of all the management, controls and provision of companies, to their management, Also generating information for decision-making, organization of attitudes and construction of values ​​oriented for citizenship; developing, analyzing and implementing accounting information systems and management control; exercises with ethics and proficiency as attributes and prerogatives that have been prescribed through specific legislation, revealing domains suited to different organizational models.Also generating information for decision-making, organization of attitudes and construction of values ​​oriented for citizenship; developing, analyzing and implementing accounting information systems and management control; exercises with ethics and proficiency as attributes and prerogatives that have been prescribed through specific legislation, revealing domains suited to different organizational models.Also generating information for decision-making, organization of attitudes and construction of values ​​oriented for citizenship; developing, analyzing and implementing accounting information systems and management control; exercises with ethics and proficiency as attributes and prerogatives that have been prescribed through specific legislation, revealing domains suited to different organizational models.

Segundo Iudícibus & Franco (1983), has had to prepare professionally, as soon as he has mastered the most advanced techniques available to you, but endowed with the skills and discernment necessary for those such as fazer, persecute or fazer. Mastering technique is not enough. Or more importantly, be prepared to perceive when the technique needs to evolve.

In order for somebody, a future professional, to learn from the university with that vision, Nossa (1999) said that it was necessary to have a proper structure functioning, a compatible curriculum implanted and mainly a teaching body capable of contributing to this training. It is necessary that the professor of accounting has a clear perception of the society, which is in rapid evolution. Must understand reality in which he lives, integrating daily the various social, political, economic and legal phenomena. In other words, we have technical knowledge of Accounting and related areas, teaching methodology, general culture and social skills.

For this reason, either a teacher needs to mediate or process teaching-learning competently, playing a role that is much more of a guide than a transmitter of knowledge. Among the aspects of competition, it should be emphasized to how the teacher or teacher motivates some of you to practice practice.

In addition to the dedication of the professor, there are competences that must be developed by the professor in the execution of two programs of disciplines on their responsibilities and conditions that are not for the operation of this valuable tool or curriculum.

This requires a new vision of the professor's paper, including ratifying the importance of the teaching plan, using diversified methodologies, constantly reviewing two criteria for evaluation, correctly using two resources of technology.

Assim, you accountants have to act in a new environment, which requires complete and correct information and in time. Your role must also go through transformations in order to become compatible with the new tempos.

It must become a competitor in understanding countries, critically analyzing organizations, anticipating and promoting their transformations, understanding the need for continuous professional training.

5 - I give you mandates not ensino of Accounting

Silva (2004), in his article published in Unisalle, says that I give you mandates not from Contabilidade são:

"I - Permanently exalt profissão

Either professor must instigate, challenge and enthuse or somebody through the permanent exaltation of the profession, showing how much Accounting is important or should be at home; Affirm that the job market in this area is exemplary and indicate specializations you must know that they provide favorable remuneration. A permanent exaltação gives profissão é indispensável to stimulate some.

II– Conduct or respect professional ethics

Constantly inform two Deveres e das Proibições do Code of Ethics when exercising the profession. 'Exercer a profissão contaábil com zelo, diligence and honesty, observed to current legislation and protected the interests of your clients and / or entrepreneurs, sem prejudice of dignity and professional independence'. (RES.CFC no 803 of October 10, 1996, Chapter II, Art. 20).

III - Alert for the challenges of interactive accounting

A transformation of the set of human activities will not leave a profound impact on science and on accounting practice. It is up to the professor to identify the non-development of two councils, methods and practices of the Accounting, progressive responses to the challenges represented by the transformations that occur in the history of two businesses, organizations, economy and society.

IV - Respect or aluno

Never ridicule your some, you can mistreat someone's self-esteem and a lousy idea. You always have positive expectations about your students, some of you will fail when you are a teacher or you are going to fail. Or bom professor get everyone to learn or to learn, that each one learns when it is ready so that they will always be happy.

V– Encourage or participate in exhibitions, seminars and lectures and meetings of class entities (CRC's, CFC, etc.)

Or professor should motivate some of you to visit companies, accounting desks, stock market, etc., so that some of you will be profissionais and conhecerem parents, flow of documents, forms of execution, etc. In seminars and lectures or one, apart from being motivated professionally, he learns to create conditions for discussion and debate.

VI - Emphasize "practice x theory"

A problematizing practice two councils count and are indispensible in profusion for the sedimentation of learning. Or professor must awaken situations-problem of practice, to expor the theory in the classroom that explains that practice. Or use of educational softwares that allow various options to one or the other and important basic information will facilitate discussion of the classroom.

VII - Practice case studies

Through the real case study, or some time a major contact as day-to-day not two business world. The cases can be elaborated from problem-situations of journals, magazines, or the teacher's own experience. Also, the use of company games will allow the development of skills in making decisions based on market data.

VIII - Incentivize continuing education for one

Or encouragement to education and on-line training and important material not learned two profissionais of Contabilidade, to face the competitive environment and rapid technological changes. In corporate education, the methodologies of learning by means of practical activities, exercises, case studies, simulations, corporate games and other didactic resources based on multimedia and other technological resources prevail.

IX - Innovate the exhibition rooms - (auditory and visual)

Or professor must transmit conhecimento; present an issue in an organized way; introduce some of them in a certain matter, respecting your prior knowledge; awaken to attention of someone in relation to the subject; transmit experiences and observations and summarize or conclude a unit of teaching or a course.

X - Revolutionize classroom

Faça together with some some small revolution in the classroom. Place the cadeiras in a semicircle. Identify a problem of your community, of some company, of your own university, confront this problem with theorizing, then motivate you to raise the hypothesis of solution and application and transformation of practice. To dynamize the professor's methodology, or the Arch of Charles Maquerez it could be a very significant and practical reference: (Berbel, 1998, p. 27) ”.

O objective of this card, for Silva (2004), is to condense, in a structured way, some methods of teaching that are applicable to the disciplines of Accounting. The methods presented in this document will not be considered as the only possibilities of serem applied. As a teacher in the classroom, or due condocimento do content to be ministered eo profile of someone placed at the mercy of his wisdom, only fatores that should be observed.

Any qualifier that follows the teaching methodology applied to accounting, or a teacher must always promote "a chama da motivação" do aluno acesa.

6 - O professor of accounting and your training

With the growing technology of its rapidity, the things of the world will evolve and the profitability will not continue as it was years ago; the item to evolve item to think about and search for the item that the customer may ask But for Isso, Borges (2000) says that it is necessary for the faculties to become aware and to seek more and more quality in their dreams; We need to adapt and reformulate their curricular grade so that their “products” satisfy or market.

In this context, and based on the premise that Accounting operates in a political, economic, and social environment, we demonstrate that it must not take into account that environment, translating for or into two realities of development of Accounting. Therefore, the school or some teacher will develop a methodology for teaching and learning, so that the intelligence of the inserted person will emerge in a social situation.

Or somebody, second Fazan (2001), should be prepared to have a critical vision and at the same time be able to discern and assess all or their potential of performance as a way of adjusting in a competent way to these vicissitudes, you know that they will be demanded. Assim, or a student, will have to be trained in a humanistic way that suits his professional performance, allowing a better understanding of the environment in which he lives, our social, political and economic aspects.

A professor is fit to be a facilitator of the apprenticeship, creating challenging situations through guidance directed towards that objective, and also to establish conditions of reciprocity of being or subject to the object, assuming that or learning will be relevant to the assimilation of the subject's hair. modification of their existing mental structures. It is necessary to work or work in parallel accounting, or seja, theory and practice, so that there is an understanding and, consequently, effective performance, offering laboratories, model desks, junior companies, so that it further enriches learning to do discente.

Either teacher needs to know or read everything that is not just part of everything. In this sense, Borges (2000) says that several professors undergo part of the discipline, pois são specialists; na verdade, or professor fears what to do in a global accounting area. It is also important that the professor is always up-to-date, because the Accounting Office receives a lot of influence from constant changes in taxation.

A pedagogical practice, ou seja, a prática do trabalho do professor de Contabilidade deve covert - there is appropriation of activities that promote different apprenticeships or the development of two years, because either their work is also marked by possibilities and dilemmas, or that it requires a constant The process of learning that is also marked by its subjectivity.

There is nothing wrong with the program or the program below, or with the more advanced teaching process, or with the teacher, who did not use these resources or who improperly. O oposto, meanwhile, é passível de ocorrer. A competent professor, with a hurried and dedicated technique, overcomes the drawbacks of a sub-infrastructure or administrative process of the institution.

Another important point is the level of your graduation: devem fazer, trained, doctorate, to acquire more knowledge and to energize your classrooms with extra information for some of you. In reality, it is necessary to look for different didactics so that all you academics can assimilate or who is being taught, through different techniques, we understand you or teacher as being or more important critical fan of success of teaching.

The professor of Accounting, second Laffin (2001), to conhecer and participate in the discussions on the pedagogical project of the course, ends up appropriating skills that favor the conduct and discussion of planning and organization and assessment of their work. Therefore, we highlight the following elements that we visualize as components of the professor of Accounting inserted as a social commitment and that also constitute as continuous formation:

• Organize teaching and learning situations by adapting objectives, contents and methodologies as a pedagogical project of the course, contributing to the quality of teaching, as well as being attentive to ways of incorporating teaching work into new technologies; coordinating research and inserting into groups of Inquiries in order to produce theoretical and practical knowledge, to have mastery of contents and methodologies to convert scientific knowledge into curriculum knowledge, considering their specific conditions and those of some students.

In this sense, it can be said that the teacher's activities are a set of years that fear a finality and, for that reason, a reversal of intentionality. For Laffin (2001), a teacher needs to be concerned with the practices that count on socializing apprentices, because it is not possible to open more responsibility for the process of ensino, once they are pressupõe or professor as a subject culturally like most experiences and experiences on the phenomena you have in the world of which some of you.

No communication process, or professor must be true and inspire confidence.

One of the two basic problems that communication has caused is that the receiver that it captures could not be exactly, or that the emitter of the fact wanted to transmit it. This case may occur mainly when the professor in the accounting area is totally devoted to or not technical, cutting or humanistic.

Or the motivational process understood by the teacher should allow some years to acquire behaviors that ensure an efficient social and cultural adjustment. Schwez (1997) highlights several stimuli for motivation related to the role of professor in the accounting area:

• To present your discipline in such a way that, either you learned it, or somebody, at the same time, taking advantage of your instruments of mental work (didactics, planning, methodology), oiling criticism and criticizing yourself; oil various structured, logical, solid points of view; reavaliar-se e actualizar-se; learn to teach your discipline; make the contents of previous and subsequent disciplines smooth; oil that some of you are individual, with no numbers, and with different characteristics, and know how to handle each case with -senso e coerência; provide immediate and specific feedback to each other's responses; give someone opportunities to select and sequentialize issues to be studied, in such a way that they feel or are more involved in educational activities; use dynamic communication, correctness, facilitation of understanding and motivating;Use some of those test items that are relevant to your objectives, coherent and clear, express genuine satisfaction in seeing or someone, acknowledge that you answer two, are correct or incorrect, are attempts to learn, and are accompanied by positive comments; to give one or the other ways of self-control to the extent of the received instruction; to allow one or the other to become aware of all the characteristics of idade, as long as they do not catch their aluas; to know how to learn some; to develop their classrooms demonstrating confidence, satisfaction and safety boa apresentação pessoal.It was accompanied by positive comments; to give one or another form of self-control to the extension of the received instruction; to allow one or the other to be aware of the characteristics of their life, since they did not catch their alues; to learn how to learn some; to develop their classrooms demonstrating confidence, satisfaction and safety in the presentation of the person.It was accompanied by positive comments; to give one or another form of self-control to the extension of the received instruction; to allow one or the other to be aware of the characteristics of their life, since they did not catch their alues; to learn how to learn some; to develop their classrooms demonstrating confidence, satisfaction and safety in the presentation of the person.

In light of the exposition, it is demanded that the professor agrees much more than an entertainer, competent to expor, singing to someone else. He will need, according to Kuenzer (1999), to acquire, as necessary, the competence to base, on the basis of the teachings of reality and non-knowledge two tacit knowledge and experiences two years, to select contents, to organize learning situations in which the interactions between the one and the state are established. way to develop the abilities of reading and interpreting the text and gives reality, communication, analysis, sit down, criticism, raising, working in equipment, and assuming by diante. Enfim, he will have to promote situations so that some transitem do senso comum ao scientific behavior. For that reason, a teacher is not enough to make or content specific to his area;He must be capable of transposing it for educational situations, for or that he will have to learn the ways in which he learns in each stage of human development, the ways of organizing or learning process and the methodological procedures appropriate to each content.

For isto, Silva (2004) lists the attributes of a accounting professor:

• The social-economic-cultural condition, the professional experience, specialization in the area of ​​scientific production, permanent updating, enjoying a concert with a few years, making the historical dimension two stories, addressing the contents in the form of problem-situations.

7. Non-Accounting Methodologies

To the extent that, we are tempted, as Barbosa (2001) says, to provide students with high-level Ensino Accounting, because each time more or more market requires profissionais with solid training and, I tied by questão de survência da instituição, A concern with how I prepare two teachers to administer really efficient and effective classrooms must be a constant, not academic one.

O professor of higher level gives professional training, according to Giorgi (2001), feared responsibility for training people with skills and abilities to give their contribution to this environment, wanting to be a teacher, wanting to be a professional, within two parents national and international technicians.

Or professor must be constantly reflecting on his educational success, his strategies of ensino, and as a reference Barbosa (2001), wondering about the results obtained in each technique used in his classrooms. To apply a strategy, or professor deve ter or domain gives discipline that reads, do method or technique that will be used.

Nérici (1993; p.109) defines: "methods and techniques of teaching constituem parts essenciais da teaching methodology that uses or teacher to lead or student to integrate their behavior, knowledge, techniques, skills, habits and attitudes".

8. Continuous training of accounting professionals

O ensino continued also an extremely important factor within ensino strategies. Professors who are in a certain cadeira more than a period, as Pinheiro (2001) said, must always be updated in an attempt to improve their performance to the maximum, acquiring mastery of many methods and techniques of teaching. This enables a great variation of exhibitions and the greatest motivation for one or the other, always turning into a dynamic and creative classroom. So years that challenge intelligence and the ability to innovate as an ally or teacher, who play a fundamental role in this process of teaching and learning.

For Sá (1998), it is extended, at every moment, to every step in front that the means of communication carried out, in need of transformations of councils and practices, not a field of information on wealth. At the speed with which these decisions must be processed, they changed to the administrative atmosphere of those days and to Accounting, as a source of orientation for models of behavior of two captains, we were accompanying this evolution. Isso, still, does not only require rethinking the information criteria, but especially considering such systems of framing nas scientific doutrinary requirements, on pain of selections or chaos.

To Accounting, as a social science, to or expand its objectives of control, analysis and management of the patrimony of entities, insert an interdisciplinary movement to contribute as a continuous training process, aiming at the competitive differential of professional accounting.

In this sense, Laffin (2002) says that this perspective gives countable profissão that continuous training needs to overcome the traditional forms of lightened treinamentos on countabeis subjects. A continuing training of the accounting area can hardly be restricted to the refresher courses, but it is necessary to make the contents and consistency consistent with the regulations that apply to the technical and professional standards.

Conclusion

The globalization of the economy shows Accounting as the only common denominator to measure economic activities, demanding a universal homogeneity of treatment for records and disclosure of cats that are of a nature, portanto, or accompanying these changes will have to be more pedagogical practices than we repeated results of research, books and artigos.

In a world with a globalized economy, training professionals in the accounting area, just as in order to register the cats, you have been, or fearful, poor or professional, need to seek interdisciplinarity in various areas.

In this context, Accounting as a structured society and as the object of the outlined study, I must use conceited methods to achieve satisfactory results for organizations, exercising their role or their true role as a society of patrimony, capable of contributing to or developing the society in a way general.

This is where we entered the institutions of Ensino Superior. These must be concerned with the type of professional that is being formed, as we are living in the age of information, with the knowledge, new technologies, where the accounting market is in demand for profissionais you are counting and for this we need good educators.

For Laffin (2002), teaching requires responsibility because, for the domain of specific contents and knowledge of human formation, as well as adequate methods to promote these appropriations, not context which is not inserted, and it is necessary to insist on human solidarity, preservation. do human world. This collective sensibility will be visible in the activities of the Accounting professor when, in his work, he will configure a critical and emancipatory understanding of the work category.

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