Reflections on or Ensino da accounting

I summarize

In the last decades, marked, especially, for the internationalization of the economy, the organizations are restricted to occupying positions and functions in specialized training, demanding competences and skills for more different activities. Through these findings, it is evident that the Accounting teacher training must be discussed and this will be able to contribute to the visualization of Accounting as a mediator between the new basis of social reality and the requirements of specialized professionals for the management of business organization.. In this sense, to reflect on the work of the Accounting professor as a social activity implies or compromise with a memory of the ensino level.

1 - Introduction

O ensino superior faces challenges more and more you consider. In his management, he must give proofs of a lot of imagination, creativity, intelligence and strength. Second to UNESCO - Organização das Nações Unidas para Educação, Ciência e Cultura (1999), it must also develop adequate capacities for planning and political and strategic analysis, based on a partnership between higher ensino establishments, or government and national planning institutions e coordinate. The main objective of the management must be or to constitute an instrument of melting the relevance and the quality of the institutions.

Or higher education is called in all places to adapt and respond to the demands of a time in which the new possibilities that opened up side by side with the emergence of new challenges and profound disturbances. I must advance so that I can respond to the evolutionary challenges of the world of work.

Forming the city, with the potential for social, cultural, economic and political development of the society implies articulating the university with the other social institutions. A university cannot be outside or part of the society, the one social institution.

To do this, a differentiated educational process is required, given that we are used to practicing. I look at, or idealized, planned and indispensable ensino-apprenticeship that is effected through the development of the competencies and skills of all involved in the process: teachers and students.

In this context, we give a reflection on or teach Accounting, inserting in this work the four pillars of education; o great challenge: Ensino de Contabilidade; or professor of Accounting and training; Non-Ensino Accounting Methodologies; Continuous training of accounting professionals and interdisciplinary strategies for accounting purposes.

2. The four pillars of education

The Four Pillars are defined as not deservedly famous Relatório da Comissão Internacional on a Educação no Século XXI para a Organização das Nações Unidas para a Educação, a Ciência ea Cultura (United Nations Educational, Scientific and Cultural Organization - Unesco), of which form 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 as the title Learning: The Treasure Within (Unesco, Paris, 1996), and was translated into Portuguese by José Carlos Eufrázio, receiving, not Brazil, or Educação title: Um Tesouro a Descobrir (Unesco, MEC, Cortez Editora, São Paulo, 1997, being in the 6th edition 2001). Nesse livro, a discussão dos «Quatro Pilares» occupies all or fourth chapter, pp. 89-102.

The Unesco document has become a valuable guiding instrument for people, institutions and nations that see the educational action or path of real progress of societies in particular and of humanity. It is rich material for the reflections that are necessary in moments as serious as we live, in which it is implied the urgency of an education for all, committed as bem-be social-moral of all the inhabitants of Terra.

The notion of education as human development defines the main objective of education as a construction, for people, of competencies and skills that allow us to achieve its full and comprehensive development. The Four Pillars serve, together, as the organizing principle of the process of building competencies and skills.

At the commission that or elaborate it proceeds to an admirable exercise of reflection, identifying tendencies and listening to necessities other than the uncertainties and hesitations that characterize this beginning of study. Segundo Negra (2003), not a picture of contemporary, complex and challenging diversidade, or narrative, highlights the four basic pillars that are essential to a new concept of education:

• Learn to know, learn to fazer, learn to coexist, learn to be

Or first of all it indicates or interests them, to openness for conhecimento, that truly free of ignorance; or learn to fazer, second item, shows the importance of the courage to execute, to run cliffs, to err in search of success; We do not fear or challenge the coexistence that introduces or respects everyone in the exercise of fraternity as a way of understanding and finally or last of them, or learning to be, perhaps it is more important.

It is explicit to the role of the city, or the objective of the nursery according to figure 1

Figure 1 - The four pillars of education second to Unesco

These pillars can be used as an important reference point to expand our pedagogical action. The four pillars of education must be based on a long life span.

2.1 - Learn to know

The first principle refers to the need for the teaching-learning process to allow autonomy and creativity and to remain continuous, based on constant transformations of the contemporary world.

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

To show how we should learn to know, the text says that this type of learning is aimed at the end of it as its foundation, or the prazer of understanding, of knowing and of discovering. For this, education should create ways for the school to have a prolonged time, or to be able to, as an adult, conclude their studies, continue to pursue new courses, research etc., fazendo-or perceive that or increase their Knowing or leading to understand the environment, about its various aspects, making it more critical and up-to-date. Na criança, it awakens the water so that you have more prazer to study, but it is essential that the possessor has access to scientific methodologies and com isso possa to be «friend of science».

This first principle, however, is important to highlight an aspect of what Morin (2000) calls “blindness of conhecimento”: the errors and illusions are the uncertainty that or conhecimento entails. We are educated in the scientific tradition marked by positivism and by the natural science method, therefore, we are only able to question certainties, value errors and coexist with interrogations (with immediate answers, or even provisional certainties).

An education that acknowledges these conditions of knowledge produces openness and respect for cultural, national, and ethnic differences and allows greater autonomy for students, as educators become facilitators of learning, partners in the production of knowing that respect is born of plurality. e à diversidade. Ceasing to be a source of authority, for certainty and control, or an educator, it can be a reference to humanity: openness, dialogue, fallibility, fragility, but also support, security, companionship, encouragement, partnership. In a process that is always continuous, learning can become a beautiful adventure.

Or accounting conhecimento, for Negra (2003), despite dating back thousands of years, not a static conhecimento. Every day new methods, new techniques and new methodologies are increased by our Information Systems Containing quaisquer organizations to help manage your assets.

Enfim, before learning to know, or individual must learn to learn, for isso to be até or end of his life to be always up-to-date, take specialization courses for his proficiency, exercise reading and research, also provide more facilities for face all the situations and will be more competitive within the society where you live. Also, the individual should exercise memory, teach children or exercise thought as a country, depois as teachers. Then, learn to know the same as learning to learn, to benefit from the opportunities offered.

2.2 - Learn to fazer

It is necessary to learn how to work, in order to acquire, not subject to a professional qualification, more than one way more broad, competencies that make a person capable of facing numerous situations and working in a team. But it is also necessary to learn how to work, not within the scope of various social or work experiences that are offered to young people and adolescents, wanting spontaneously, as a result of the local or national context, I wanted formally, thanks to the development of alternate teaching as work.

An essential dimension of fazer, in which production and function of knowledge, is the sense of knowing, and also how to know. To what extent does our educational system enable students and educators to perceive reality as a complex web (enquanto tessitura) of interdependence relations, where it is particular or global, interspersed in this complex web, is a common destination?

Or fazer, in technical development, an aspect of industrial modernity, detached from its mutilating consequences of economic, social and environmental realities. How to contextualize or fazer, the school program, to re-signify the world of work, a market of extreme competitiveness, a technological production to serve profit and produtora of bilhões of excluded from consumption benefits? How to educate for solidarity in an economic universe that values ​​or individualism and competition?

Or the problem is not in the specialization, but in the underlying belief that this specialization leads to definitive truths of refining each time more science. Second or text, "learn to know and learn to do so in a long way indissociable", therefore, learn to learn more, referring to professional training. Or the individual learns and practices his knowledge.

In this sense, Negra (2003) says that the pillar of learning how to work is suitable for duas vertentes: a relationship between theory and practice in accounting for future work.

We have to realize that learning to work cannot be just a teacher or a young person for a function where it will be a material task. Second Delors (2001), for business leaders, the qualities of «knowing how to be» are joined together with «knowing» and «knowing how to be». This is because the commission is alerted to the importance of the link that education must maintain between the various aspects of learning.

Qualities such as the ability to communicate, to work with others, to manage and to resolve conflicts are becoming increasingly important. Learning to work means making people capable of facing numerous situations and working in a team, not subject to a professional qualification.

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

For everyone to be able to learn to live together, and to learn to live with others, it has an education, a very important role and a great challenge, since public opinion takes knowledge through two means of communication and can do nothing.

According to Delors (2001), human history was always written in terms of racial conflicts and religious ties. Therefore, it is up to education to work to move this quadro from a simple idea of ​​teaching to no violence, or no preconception. It must, therefore, use two complementary ways, first, to progressively uncovered the other, second, year-long life, to participation in common projects that seems an effective method to avoid or reduce latent conflicts.

To missão da educação é, pois, transmit knowledge about human diversity, bem how to show and raise people to become aware of the interdependencies between all human beings on the planet. Based on nisto, educating the child from a young age to discover herself, she will be able to do not place two others, understanding and respecting them.

The Curricular Guidelines for two courses of Contábeis Sciences, according to the INEP (2000), are supported by the accountant profile, where we highlight: ethical and professional stance, with social responsibility; capacity of participation in multidisciplinary teams and capacity of initiative and interaction with the community.

Or teacher should not be regras that keep me curious about two adolescents, because, assim or fizer, they will harm your internal life, pois not oily people of other groups or nations. For the XXI century and indispensable or dialogue with a exchange of arguments, learn to live together, develop understanding of another and perception of interdependencies, carry out common projects, values ​​of pluralism and mutual understanding of peace.

2.4 - Learn to be

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

So that the student of Contábeis Sciences learns to be a professional and a world city, you professors, second Negra (2003), you have to show intellectual references that allow us to understand the world that surrounds you and to behave as responsible authors and fair.

Delors (2001) makes it clear that the commitment to education of the XXI century, not that it refers to or the pillar of learning to be, is that some of you are committed to your complete fulfillment as an individual, a family member, a member of a coletividade, cidadão, producer, inventor of techniques and breeder of sonhos.

Therefore, education must prepare young children for uncovered possibilities and experimentations, to learn to be, develop their personality, greater capacity and personal responsibility.

3 - O great challenge - Ensino de Contabilidade

The higher level of Accounting arises from the need to continue or the process of evolution of the commercial ensino that serves as the first school at Fundação Escola de Comércio Álvares Penteado started in 1902. The creation of the Ciências Contábeis course was due through Decree-Law 7,988, of 09/22/45, it was established as the framework for the creation of two courses of Contábeis Ciências in Brazil, it should be noted that the aforementioned Decree-Lei criou or Ciências Contábeis e Atuariais, conferring years of training or degree of Bacharel in Ciências Contábeis e Atuariais. Due to a legal and critical analysis, the creation of two courses of Contábeis Sciences was effectively created as the advent of Lei 1,401 of 07/31/51, which unfolds the Contábeis and Atuariais Sciences course in two, enabling final years to receive or Bacharel degree in Contábeis Sciences.

In the 60's, they will reserve deep changes in the educational position of the country, very much in function of the military status of 1964. In 1968, Law No. 5,540 / 68 came into force, which reformed the university teaching, creating departmentalization and enrollment by discipline. At that time, second Coelho (2004), there were never any undergraduate courses in Accounting that prepare us to teach our technical courses in Accounting.

In fact, in most cases, it was not interesting for most of the two professionals of the accounting area to address themselves to education in Accounting, being more profitable, but with numerous problems, they will work in writing or accounting departments of companies.

In the 70's and, mainly, from the 80's, the class bodies and associations linked to professionalism with a higher level of performance in the issuance of pronouncements on matters related to and also on the professionals in higher education.

For the 90s, according to Silva (2001), which is evidenced by questões da educação continued. A reform of the Curriculum of Contábeis Sciences, through Resolution 03/92, created a minimum curriculum for the course, hoping to contribute to a better qualification of two future professionals of Contábeis Sciences. Among the determinations that emanate the resolution, we will include no curriculum of disciplines such as Professional Ethics, Accounting Expertise, Monograph and Work on Course Conclusion, among others.

A Lei de Diretrizes e Bases da Educação Nacional - LDB, of nº 9,394, issued in December 1996, trouxes profound changes for education and presents several articles that specifically treat two professions of education for all areas.

O great challenge of accounting education is to adapt your apprentices to the demand of economic realities with responsibility and competence. An educational line that has been adopted makes it impossible for anyone to raise and becomes a reproducer of ideas understood as absolute truths. The accountant must be able to develop, analyze and implement accounting information systems and managerial control and exercise the ethics of their attributes. Furthermore, it must be integrated with the problems of society and assume a position of greater autonomy and participation in society.

In order to form professionals capable of adding value to the labor market, the university must expand its intervention to further two technical aspects. O ensino deve, apart from fostering or learning the Accounting, want at theoretical level, want at practical level, prepare or professional to face reality, through the development of human skills, such as creativity, flexibility, ability to relate, work In equip, among others.

Or teach, or be understood as a process of dialogue, according to Laffin (2001), subject to intentionality to help or to understand as different relations of knowledge two historical subjects. From this perspective, we infer that the intentionality of the accounting teacher is to teach and learn and, also, we consider as attributes the professional identity of the teacher:

• o mastery of two specific knowledge of their area of ​​atuação appropriate to their initial and ongoing training to relativize the knowledge produced by the society, becoming a subject capable of transforming to social reality; o teaching work that emphasizes the articulation of two content counted as other areas to know, surpassing the conception merely of knowing-fazer; to professionalization that maintains direct implications with the professional formation of Accounting with a critical profile to or new context; to insertion in the forces in favor of the valuation of a salary policy, the conditions of work and as a link to the career of initial and continuous training; to understand the ensino-research-extension-as indissociation of your work.

For the author, these attributes of the Accounting teacher help us to reflect on the teacher training who teaches Accounting and to highlight as essential the need to establish a dialogue between their initial training and the essential character of the docência by means of reflection-action and gives reflection on your teaching action.

A education and a process of development and training of human personality, which is about the human being in all aspects, beginning with the family, continuing in school and extending throughout existence. The primary objective of education, according to Brondani (2003), is to provide or homem with cultural instruments capable of promoting the material and spiritual transformations required by the dynamics of society. Education increases the power of homem over nature and at the same time it seeks to conform to the objectives of progress and social balance of the community to which it belongs. Therefore, it is important to the importance of teaching teachers in the formation of two new accountants, it is possible to form critical, motivated, creative professionals, accountable and interested in research.

O higher level teacher of professional training subject to the responsibility of training people with competencies and skills to give their contribution in this environment, want to act as a teacher, want as professional, or 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, the efforts of all a team of highly competent professionals will be able to be trained to achieve this objective. It is necessary for the Accounting professor to have inserted a participatory pedagogical project, not which it is possible to reconstruct his practice, his knowledge and his competition.

It is verified, therefore, that two courses of Contábeis Sciences are given from the beginning of the commitment and a higher dedication by two professors, treating the docência with more professionalism and not as a mere complement to their orçamento, as well as a further participation Adequada das IES investiments in human resources and mainly in didactic-pedagogical training two professors of Accounting.

4- Competences and skills not ensino da Accounting

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

Figure 2 - A training of competencies

Fonte: Ramirez (2000)

Competences and abilities are two very important words in no current context, since LDB itself and complementary regulations draw, for example, a definition of competency as being "the ability to articulate, mobilize and place in ação values, knowledge and skills necessary for or performance efficient of activities required for the nature of work ”(Resolution CNE / CEB, nº 04/99, art.6).

As technical competences are knowledge that allows more direct identification with a profusion and can be acquired in part of the educational system and in the professional training and, in part, of a company. Combining the competencies transmitted by the formal institutions and the skills acquired by your professional practice and by your personal initiatives, in training matters, or individual becomes agent and main builder of his qualification.

No specific case of the role of the teacher in the professional training of the student, that capacity, according to Giorgi (2001) acquired a range that includes: theoretical knowledge, pedagogy and professional experience, or that is shown in Table 1, presented below.

Quadro 1 - An analysis of two levels of teacher competence

Global level	Main Areas	Sub-areas
Global teacher competition	Explicit knowledge base	1 - Curricular Resources; 2 - Pedagogical Resources; 3 - Professional Experience;
Planning and preparation	4 - Clear knowledge regarding students, context and resources; 5 - Adequate means of activities and resources for students;
Interative teaching	6 - Intelligent and efficient assistance to the learner, to the organization and to the research; 7 - Evaluation and effective monitoring of the student's learning and learning progress; 8 - Adequate relationship to influence students, their behavior, motivation and bem-being; 9 - Effective assessment and monitoring of behavior, motivation and bem-being of the student;
Abrangente professional model	10 - Comply with the task of building a comprehensive professional model, through effective collaboration with several others;
Professional self-development	11 - Development of specific basic knowledge of the subject, pedagogy and professional; 12 - Melhoria gives professional skills, through study, reflection and change.

Fonte: Giorgi (2001

In the accounting area, these competencies and skills are found in the National Curricular Guidelines of the Undergraduate Course on Contábeis Sciences (MEC, 2004).

Art. 9. The Graduação em Ciências Contábeis course should enable a professional training that reveals, at least, the following competencies and skills:

1. use adequately the terminology and linguagem of Contábeis e Atuariais Sciences; demonstrate systemic and interdisciplinary vision of accounting activity; elaborate opinions and reports that contribute to the efficient and effective performance of your users, require that we follow the organizational models; apply properly to legislation Funções contabeis; develop, with motivation and through permanent articulation, to leadership between multidisciplinary teams for the capture of necessary inputs to technical controls, to geração and dissemination of information countable, with recognized level of precision;Exercising their functions as expressive domain of the functions that are countable and attuariais that enable economic agents and administrators of any productive or institutional segment or full compliance with their responsibility regarding the year or management, years controls and the provision of accounts of their management during the company, also generating information for decision-making, organization of attitudes and construction of values ​​oriented for the citizenship; develop, analyze and implement accounting information systems and management control; exercise with ethics and proficiency as attributes and prerogatives that are prescribed through specific legislation, revealing domains suitable for different organizational models.also generating information for decision-making, organization of attitudes and construction of values ​​oriented for the citizenship; develop, analyze and implement accounting information systems and management control; exercise with ethics and proficiency as attributes and prerogatives that are prescribed through specific legislation, revealing domains suitable for different organizational models.also generating information for decision-making, organization of attitudes and construction of values ​​oriented for the citizenship; develop, analyze and implement accounting information systems and management control; exercise with ethics and proficiency as attributes and prerogatives that are prescribed through specific legislation, revealing domains suitable for different organizational models.

According to Iudícibus & Franco (1983), it is necessary to prepare profissionais, not just as a domain of the most advanced techniques available, but endowed with the skills and discernment necessary to also do, pursue or what to do. Mastering technique is not enough. Or more important is to be prepared to know when the technique needs to evolve.

For a student, future professional, from a university with a broad vision, Nossa (1999) says that it is necessary to have an adequate structure working, a compatible curriculum implanted and mainly a teaching body capable of contributing to this training. It is necessary that the Accounting professor have a clear perception of the society, which is in rapid evolution. You must understand the reality in which you live, integrating daily the various social, political, economic and legal phenomena. In other words, it should provide technical knowledge of Accounting and related areas, teaching methodology, general culture and social skills.

For this, the teacher needs to mediate the teaching-learning process competently, playing a role much more as a guide than as a transmitter of knowledge. Within the aspects of competition, it should be highlighted to how well the teacher motivates students to practice knowledge.

Due to the dedication of the teacher, there are competencies that must be developed by the teacher in the execution of two programs of disciplines on their responsibility and the conditions sine qua non for the functioning of this valuable tool that is or curriculum.

It requires a new vision of the teacher's role, ratifying, including, the importance of teaching planning, the use of diversified methodologies, the constant review of two evaluation criteria, the correct use of two technology resources.

Also, accountants have to tune our new environment, which requires complete and correct information in a short time frame. Its role must also undergo transformations in order to become compatible as new tempos. Deve ter competence to understand actions, critically analyzing organizations, anticipating and promoting their transformations, understanding the need for continuous professional training.

5 - You give non-ensino accounting mandates

Silva (2004), in a seu article published in Unisalle, says that you do not give orders from Contabilidade são:

"I - Permanently exalt profissão

Either professor must instigate, challenge and enthuse or alone through the permanent exaltation of the profession, showing how much to Accounting and important to or to be at home; affirm that the labor market in this area is employed and indicate specializations that you can count on that promote lower remuneration. A permanent exaltation of proficiency and indispensable to stimulate you students.

II- Conduct or respect professional ethics

Constantly inform two Deveres e das Proibições do Code of Ethics when do exercício da profissão. 'Exercising accounting profitability with zeal, diligence and honesty, observed by current legislation and safeguarding the interests of your clients and / or entrepreneurs, with prejudice to professional dignity and independence'. (RES.CFC No. 803 of October 10, 1996, Chapter II, Art. 20).

III - Alert for the challenges of Interative Accounting

A transformation of the set of human activities will not cease to have a profound impact on science and accounting practice. It is up to the teacher to identify the development of two concepts, methods and practices of Accounting, progressive responses to the challenges represented by the transformations that occur in the history of two businesses, organizations, economics and society.

IV - Respect or aluno

Never ridicule your students, you can mistreat the self-esteem of someone is a very bad idea. I always have positive expectations about your students, you may or may fail when you or a teacher will fail. Or bom teacher get everyone to learn or what to learn, that each one learns when they are ready so that they stay happy.

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

Or professor should motivate students to visit companies, accounting offices, stock exchanges, etc., so that they may be able to see profissionais and conhecerem papéis, flow of documents, forms of execution, etc. In seminars and lectures or aluno, apart from being professionally motivated, learn to create conditions for discussion and debates.

VI - Emphasize "practice x theory"

A problematizing practice two concepts are essential and essential for a proficiency in the learning process. O teacher must awaken situations-problem of practice, to depois expor to theory in classroom that explains that practice. The use of educational software that allows various options to year or student and important basic information will facilitate the discussion of the classroom.

VII - Practice case studies

Through the study of real cases, or aluno terá a major contact as a day-to-day no world two businesses. 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 - Encourage continued education for students

Or encouragement to education and training on-line and important unlearned material for two Accounting professions, to face a competitive environment and rapid technological changes. In corporate education, learning methodologies prevail through practical activities, exercises, case studies, simulations, corporate games and other teaching resources based on multimedia and other technological resources.

IX - Innovate exhibition classrooms - (auditory and visual)

O professor must convey knowledge; present an issue in an organized way; introduce some to a certain subject, respecting the previous conhecimentos; wake up to the attention of the student in relation to the subject; transmit experiences and personal observations and synthesize or conclude a unit of teaching or a course.

X - Revolutionize the classroom

Faça together with his students a little 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 theorization, then motivate you to raise the hypothesis of solution and application and transformation of practice. To energize the methodology of the professor, the Arch of Charles Maquerez can be a very significant and practical reference: (Berbel, 1998, p. 27) ”.

The objective of this cartilha, for Silva (2004), is to condense, in a structured way, some teaching methods that can be applied to Accounting disciplines. The methods presented in this cartilha should not be considered as being the only ones possible to be applied. The creativity of the teacher in the classroom, or the adequate knowledge of the content to be ministered to, or the profile of an individual placed at the mercy of their knowledge, is something that must be observed. Anyone who refers to teaching methodology applied to Accounting, or teacher should always promote “a chama da motivation” of aluno acesa.

6 - O professor of accounting and training

With growing technology and its speed, as the world will evolve in accounting profitability, it cannot continue like years ago; The item to evolve, item to think and look for além do what the customer needs. But for isso, Borges (2000) says that it is necessary for the faculties to become aware and seek more and more quality in their ensino; It is necessary to adapt and reformulate its curricular grade so that your “products” satisfy the market.

Given this context and starting from the premise that Accounting develops in a political, economic and social environment, we certify that it must either take this environment into consideration, translating for or at least two moments of development of Accounting. Therefore, at school, or as a teacher, I will develop a methodology for teaching and learning, so that at the same time the intelligence of a subject inserted in a social situation emerges.

Or at least, second Fazan (2001), must be prepared to have a critical vision and at the same time be able to discern and assess all or their performance potential as a way to competently adjust to these vicissitudes that will be demanded. Assim, or learner will have a humanistic training that is suitable for professional performance, allowing an understanding of the environment in which he lives, social, political and economic aspects.

A teacher has the task of being a facilitator of learning, creating challenging situations through guidance directed towards this objective, also establishing conditions of reciprocity of the entity or subject to the object, assuming that the learning will be subject to the assimilation of the conhecment of the hair. modification of its existing structures. It is necessary to work in parallel, or in theory and in practice, so that there is a better understanding and, consequently, effective performance, offering laboratories, model writers, junior companies, so that further enrichment of the learning teaching apprenticeship.

The teacher needs to know everything that is taught and not just part of everything. In this sense, Borges (2000) says that several professors know part of the discipline, but are specialists; na true, or teacher has to conhear the accounting area globally. It is important, too, that the professor is always up-to-date, so that Accounting receives a lot of influence from constant changes in taxation.

A pedagogical practice, or a practice, a work practice of the Accounting teacher must be covered - there is an appropriation of knowledge that promotes different apprenticeships and development of two students, because either his work is also marked by possibilities and dilemmas, or that he demands a constant process of learning that also marked me by its subjectivity.

You are welcome to the program, to the infra-structure or to the more advanced teaching process, or to the teacher not to use these resources or to use these resources in an inappropriate way. Or opposite, meanwhile, is passível de ocorrer. A competent professor, with a careful and dedicated technique, overcomes the disadvantages of a sub-infrastructure or administrative process of the institution.

Another very important point is the level of your graduation: you must be taught, doctored, to acquire more knowledge and dynamize your classrooms with extra information for students. In reality, it is necessary to look for different didactics so that all academics can assimilate what is being taught, through different techniques, we understand the teacher as sendo or the most important critical factor of ensino success.

The professor of Accounting, second Laffin (2001), when knowing and participating in discussions about the pedagogical project of the course, ends up appropriating skills that favor conduction and discussion of planning and organization and evaluation of your work. To this end, we highlight the following elements that we visualize as components of the accounting professor's action inserted, a number of social commitment actions that are also constituted as continuous training actions:

• organize teaching and learning situations by adapting objectives, content and methodologies as a pedagogical project of the course, contributing to the quality of teaching, as well as being attentive to ways of incorporating new technologies into teaching work; coordinating research and inserting into groups of Investigations in order to produce theoretical and practical knowledge; have mastery over content and methodologies in order to convert scientific knowledge into curricular knowledge, considering its material and student conditions.

In this sense, it can be said that the activities of the teacher are a set of actions that have an end and, therefore, are endowed with intentionality. For Laffin (2001), the teacher needs to be concerned and be attentive to practices that provide socialization of learners, because it is not possible to open more responsibility for the ensino process, once the teacher is pressured as a culturally common subject. Experiences and knowledge about the phenomena related to the world of your students.

No communication process, or teacher must be true and inspire trust. There are two basic problems that have to be communicated and that what the receiver picks up may not be exactly what the transmitter of the data wanted to transmit. This case can occur mainly when the professor of the accounting area is totally turned to the technical, skeptical or humanistic side.

The motivational process understood by the teacher should allow years to acquire behaviors that ensure an efficient personal and sociocultural adjustment. Schwez (1997) highlights various incentives for motivation related to the role of the teacher in the accounting area:

• To present your discipline in such a way that, either you learn it, or you learn it, at the same time, improving your mental work instruments (didactics, planning, methodology), oil criticism and criticize yourself; oil various structured, logical, solid points of view; reappraise and update oneself; learn to teach your discipline; know the contents of the previous and subsequent disciplines; make sure that students are individual, and not numbers, and of different characteristics, and know how to do it for each case com bom -sense and coerência; provide immediate and specific feedback to the responses of the individual; give the individual opportunities to select and sequence issues to be studied, so that they feel more involved or possible in educational activity; use dynamic communication, correct, facilitating understanding and motivating;Use some of those items of tests that are relevant to the objectives, coherent and clear; express genuine satisfaction in seeing or everyone; acknowledge that the answers two students, are correct or incorrect, are attempts to learn, and accompany them with positive comments; to promote ways to self-control the extension of the received instruction; allow each one to move around how many of their characteristics of life, since they have not caught their aluas; know how to learn as students; develop their classrooms showing confidence, satisfaction and security boa apresentação pessoal.It is accompanied by positive comments; to promote ways of self-control to the extension of the received instruction; to allow each one to move around how many characteristics of life, since they have not caught their aluas; to know how to learn as students; to develop Their classrooms demonstrating trust, satisfaction and security of personal appearance.It is accompanied by positive comments; to promote ways of self-control to the extension of the received instruction; to allow each one to move around how many characteristics of life, since they have not caught their aluas; to know how to learn as students; to develop Their classrooms demonstrating trust, satisfaction and security of personal appearance.

On the occasion of the exposto, it is required that the professor be much more than an entertainer, competent to expor, calling the attention of the student. It will be necessary, according to Kuenzer (1999), to acquire the necessary competence to, based on the readings of reality and not knowledge of two tacit knowledge and experiences of two students, to select contents, to organize learning situations in which the interactions between the individual and the knowledge are established. way to develop the capacities of reading and interpretation of the text and the reality, communication, analysis, sit down, criticism, creation, work in equipment, and also for the day. Enfim, he must promote situations so that his students pass through common sense or scientific behavior. Therefore, it is not enough for a teacher to know the specific content of his area;He must be capable of transpô-it for educational situations, so that he will have to know the ways in which learning is given in each stage of human development, the ways of organizing or learning process and the methodological procedures specific to each content.

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

• boa socio-economic-cultural condition; professional experience, specialization in the area of ​​scientific production; permanent updating; enjoy good conceit with some students; recognize two content as a historical dimension; approach the content in the form of problem-situations.

7. Non-Ensino Accounting Methodologies

As Barbosa (2001) says, to the extent that, as Barbosa (2001) says, to the demand of providing years of high-level Accounting students, because more and more the market demands profissionais with solid training and, attached to the question of survival of the institution, A preoccupation as a melhor I prepare two teachers to minister really efficient and effective classrooms. It must be a constant non-academic meio.

Or professor of higher level of professional training, according to Giorgi (2001), has the responsibility of training people with competencies and skills to give their contribution to this environment, want to act as a teacher, want as a professional, or researcher, within two sponsors national and international technicians.

The teacher must be constantly reflecting on his educational activity, his teaching strategies, and as Barbosa (2001), wondering about the results obtained in each technique used in his classrooms. To apply a strategy, the teacher must teach or master the discipline that he teaches, the method or technique that he will use.

Nérici (1993; p.109) defines: "teaching methods and techniques constitute essential parts of the teaching methodology that the teacher uses to lead or the student to interact with their behavior, knowledge, techniques, skills, habits and attitudes."

There are many ensino methods. Below, we comment some:

7.1. A scientific investigation does not ensino da Contabilidade

A university or any institution of higher education or the most suitable place for scientific research, but also, with any appropriate environment for such, is not ocorre, according to Marion (2001), they simply propose to transmit or obtain knowledge through mere copy of what ever exists. We do not believe, we do not innovate, we do not teach students to build knowledge.

Such a situation is not a professional profile that the Contábeis Sciences course forms, or seja, people with a very large degree of limitation, that we do not rethink their actions or seek new horizons for professional exercise, want to submit to make public tenders or set up a writing of Accounting.

For Morais (2004), after discovering coisas novas, or trying to investigate a certain issue, it generates a very large cultural growth, because when we are investigating an issue, we leave ourselves with many others that we never imagined to exist or that we had never thought of about aquilo. A practice gives reading and something that must be part of our day by day and not submitting readings on corporate, tax and technical legislation, but also on reflective direction outside of our area.

Of course, if the research is practiced, or the accounting professional will continue to reproduce in ultra-past feed. For Cabello (2002), some teaching institutions have research nuclei, to encourage teachers to dedicate themselves to establishing or increasing the power of information on Accounting. Among the research concerns, the didactic-pedagogical question deserves to be rethought or, more precisely, the principles you have should be treated in more attractive and convincing classrooms, not that I say respect the real importance of the theoretical foundation.

A research must be part of the pedagogical practice of all teachers and understand this context research as any creative and systematic activity carried out in order to increase the collection of scientific knowledge for the production of new knowledge and applications.

Some actions taken by the Instituições de Ensino Superior - IES to encourage scientific research, one of them was required to deliver a monograph for the conclusion of the Ciências Contábeis Course, but also in practice, Morais (2004) says that the lack of Tempo two students to research and two teachers to guide, this work became a mere copy of prompt work made available or sold through the internet, a real face-to-face contact, where you are not a member of a training, you deliver work of any kind, sem um critério more hurried on the part of quem avalia these chamadas "inquiries" in the field of Accounting. Nessa ordered, we must agree with Marion (2001) who states, in relation to IES,that we can say that these institutions must be true factories that generate accounting development, knowledge construction, accounting competition, and why not, it gives accounting excellence, but it does not exist, there is no research.

We must, as teacher educators, permeate changes to the teaching methodology, facilitating the years of students in educational processes, inducing them to constant readings and productions, we will not contribute only by appointing the faults and we will seek a solution for the problem and sim from our position as university teachers, if we are involved with research and continuing education, enhancing our knowledge so that we can interact as learners effectively, efficiently and effectively.

Or research process by two teachers and students, second Silva (2002), and important to experience the construction of scientific knowledge and for it is necessary to appropriate the existing forms of knowledge, establishing a parallel.

Scientific knowledge must be systematized and in order to do so, it is necessary to follow some stages that are essential, according to Silva (2002):

• construction of the research object; contribution of the study carried out for scientific growth; delimitation of a problem that needs to seek solutions; elaboration of hypotheses in respect of something; set objectives to test the hypotheses; association of theory and practice, both of which are equally relevant scientific, presentation of two results achieved.

Or to wake up to the scientific research in Accounting, a growing speed is occurring and when a need arises for a move not teaching Accounting, so that it can be developed an autonomy to learn two learners, porém, so that isso ocorra, face-be necessary A constant rethinking of applied methodologies by Accounting professors. O ensino it needs to go through some modifications essenciais so that the scientific spirit can be part of the Instituições de Ensino Superior.

It certifies that the increase in scientific research in Accounting will provide a growth and a social valuation of the accounting class. You will be well-known for your contributions to the corporate heritage of companies.

7.2. Or case study method

It was developed at Harvard in our 20s. A majority of universities began to use this method in our 40s, at the post-graduation level. Segundo Marion (1992), the University of Kansas was a pioneer in the United States in introducing this methodology in the undergraduate course.

An important aspect of this method, according to some professors in the accounting area, what students will learn is to receive all “chewed up”. Gives-it phase to or personal development, sharing-ideias and valuing-other points of view.

Anthoni & Reece apud Marion (1992) say that the cases are of great value not educational process as a basis for discussion in class. The cases are not necessarily intended to illustrate the correct or incorrect ways of managing a problem. A non-processing skill of accounting information can be acquired through experiences, thinking of the case and raising it for an informal discussion. In a group, in the classroom, it provokes student action: analyze the problem, assess the various factors involved, make calculations, take a position, and so on.

O exercise of this practice helps to develop the student's understanding capacity; Of course, many educators certify that really important parts of a countable material can only be learned through some kind of concrete experience and not merely in the process of learning or learning.

According to Trigueiro (1995), or the use of the case method officially started in 1908, at Harvard Business School, and was widely disseminated after World War II, in consequence of two plans for the training of company leaders, made by Plano Marshall, na Europe. Or teacher of the idéia foi or professor Edwin F. Gay, first director of the School.

Either the use of this method contributed significantly to increase the academic concept of Harvard Business School and the entire University, because of this University stands out as the largest center in the world in research and case studies, which are also used by other American universities and by others not outside.

Trigueiro (1995) refers that entrepreneurs and Administration students from all over the world seek this institution of ensino as a purpose of benefit-it as an undertaking of an effective non-learned case method.

In the 70's, or the method was introduced in Brazil by the Escola de Administração de Empresas da Fundação Getúlio Vargas, in São Paulo.

This method is an indispensable tool for learning, because it provides executives and students opportunities to place themselves in the place of people who solve problems or make decisions.

The method of the case represents a marked innovation not in the context of the educational process, implying a new type of relationship between the teacher, or the instructor, and the students, demanding on the part of two students an active participation, not an educational process. Some of you are led to process information removed from data, interpret it and reach conclusions.

The case study provides a more comprehensive view of activities carried out by organizations, raising or approaching situations and problems that will naturally be faced in their professional activities. This method has the merit of conciliating or cognitive development, or of course, to the acquisition of knowledge, to a markedly experiential activity.

Or if it is conceived, not within the Administration, as being a description or an administrative problem, object of a decision that was determined, being a global test of a business problem that was actually faced by executives, together with facts, opinions and surrounding preconceptions, two Quais as decisions dependiam. It is a reality of a kind of it that unites executive experience in their work, executives in training, executives in potential or researcher to understand or manage process.

Or in case keep a class discussion concentrated on some two existing facts, which must be faced in real life situations two businesses. It is usually described from the point of view of the involved person, who makes the decision.

The author of cases needs to relate, with maximum ability, the relevant facts of the situation or problem at the time when the decision was given or needs to be taken.

Or what matters in the application of the case or educational learning, isto, or increasing the relationship and motivational involvement between teachers and students in the classroom, or achieving an effective learning. As a case, it is sought, through diagnosis and prognosis, to study real situations, where students will develop their capacity for decision-making, analysis and planning.

The case method is defined, according to Trigueiro (1997) apud Harvard Business School, as an instruction method not which students and teachers or instructors actively participate in discussing cases or business problems. These cases, generally prepared in writing and drawn from the real experience of business executives, are solid, studied and discussed by students among themselves, and constitute a basis for classroom discussion, on guidance from a teacher or instructor. Also, this method includes both a special type of instructional material, as well as special techniques for using this unprocessed material.

It is stimulating or method of case also for the teacher, as Moreira (1997) puts it about Christensen, deixa or same in new situations of learning, having a continuous self-development. Or that it is for the professor, not limit, for the institution to which it is subordinate. The method of the case places the school in permanent contact with the outside world, gives practice, having a force of change from the outside, fostering an adaptive culture.

7.3. Exhibition classroom

It consists of a verbal pre-lesson used mainly for presentation of a new content, to give a global vision of a certain matter, to motivate students to study certain topics.

For Barbosa (2001), many critics peel the passivity that carries us students, privilege hair given to the role of teacher and for aiming at the acquisition of knowledge and understanding, leaving aside more complex ones as application, sit down and implement it.

In an expository classroom, the participation of the teacher is always dominant, but nothing prevents one from playing an active role. This is corroborated by Carvalho (1976), when he affirms that some of them are in a state of alert, agreeing or disagreeing intimately, trying to relate or what we say to our own personal experiences, dusting-of hair that we have, then to exposure it transforms-it An active procedure, despite the apparent quietude two ouvintes, pois gera or highest type of activity: intellectual, reflective, critical activity.

Or teacher, of this type of classroom, transmits knowledge, introduces or subject in an organized way, introduces or aluno in certain subjects, waking up for them, transmits also experiences and observations pessoais not available in other forms of communication. A main advantage of this teaching method is that the teacher becomes an active agent, or vice versa. For this reason, caution is recommended not to use too much of the same.

It does not teach Accounting, it should be used in the preliminary phase of apprenticeship, as the objective of introducing and situating a new topic that, according to Barbosa (2001), should allow a global and synthetic view of the subject, present and clarify the basic concepts, as you quais se vai lidar I do not study daquela unit. This procedure can generate good results, as it provides years to some theoretical background for the activities that will be carried out later.

7.4. Seminars

It is a specific didactic activity two university courses and, as Severino (2000) says, it will have to carry for one year intimate contact as a text, to understand the central message of the text, to interpret the content, a perspective of growth and criticism of the message, à discussão gives problematic of the text.

It is widely used, with a high rate of approval, pois combines, among its characteristics, to provide student years or benefit from intellectual collaboration, preparing further for the development of research capacity. Not in Accounting, item contributed in a considerable way for or development of two students in their preparation for or professional exercise.

As an accountant, in order to obtain a trust of two clients or employees, second Barbosa (2001), he needs to permanently show that he is up-to-date with the standards and techniques inherent to his work and demonstrate the facility to express his points of view and his knowledge when requested. Therefore, as activities related to research, debates with other scholars and interested in always looking for new sources of information, that part of the preparation and presentation of two seminars, will contribute greatly to your training.

7.5. I study in groups (teams)

This method promotes experience, experimentation, openness of opinion and sit down, starting from experiences and apprenticeships in respect of feeling and living cooperatively, building and respecting the delicate balance between individual needs and interests and the demands of the community, for critical provocation and reconstruction of thought and action, a democratic environment for research and learning. It requires an organization that guarantees or success of each one that does not perform the task, or achieve two seus objectives and intended learning.

Our Ciências Contábeis courses, to applicability of this method can be viable, as argued by Barbosa (2001), embora, in some cases, with very numerous classes, or teachers with difficulties to coordinate a large number of groups and conduct the work in an orderly manner.

Therefore, two courses should not be ruled out, because it provides a view of the set of materials to be dealt with, allied to the fact that some will perceive the various angles of hair that or subject matter can be embroidered.

7.6. Use of company games

Or play a physical or mental activity, free, involving two or more participants, organized by means of a set of rules. The typical characteristics of two games, such as fun, joy, tension and fascination that you exercise, constitute basic points that differentiate you from other activities. These characteristics will lead defenders of a participatory educational and business methodology to include the role of effective instruments for the training of managers and administrators, adapting existing instruments, creating new games and establishing a proprietary methodology for their application.

It is characterized as an alternative educational technique, in which the participant can assume an active role, through virtual exercise of functions and parents, developing intellectual capacity, creativity, sociability and competition to establish entrepreneurial and innovative strategies. Recognized as a highly effective pedagogical tool, they are currently used in different fields of business practice and adult education.

Not taught by Accounting, according to Barbosa (2001), several professors have used this methodology. Two great defenders are the professor Antônio Marcos Favarin, from the Pontifícia Universidade Católica de Campinas.

7.7. Desks, laboratories and model company

In order to apply a method correctly, it is necessary to set out the objectives that we hope to achieve. This is corroborated by Pinheiro (2001), who says that no Science Course contains the objectives that are normally expressed through terms such as "acquisition of knowledge" "development of skills and attitudes", "confrontation with reality" and "development of capacity of work in equipment ”.

Or contact with the rotines of a desk or accounting department provides to experience, reflection and systematization two technological and scientific contents, favoring the incorporation of experiences of two educational activities, making them meaningful.

As stated by Barbosa (2001), it is necessary to establish that strategies, in order to direct or operate two processes of maintenance and production, facilitating communication, participation and decision-making. São caminhos for the group to carry out serious fins. There are no absolute nem incaveis, but mere ferramentas that the teacher can modify, adapt or combine when using it.

The laboratory makes possible an experience for students to reinforce the concepts presented in the classroom. Within this perspective, the laboratory should be used for practically all the points. Dessa forma, Barbosa (2001) says that the strategy of using desks, laboratories and a model company, also known as a demonstration technique, is conducive to studying:

• Articulation of practice as theoretical knowledge; illustrate or that was exposed, discussed or learned; apply work techniques or perform a certain task or operation as aids of ferramentas, instruments, machines or various equipment; develop psychomotor skills necessary to professional life situations.

8. Continuing Professional Accounting Training

O ensino also continued as an extremely important factor within ensino strategic days. Professors who are in a certain cadeira over a period, as Pinheiro (2001) said, must always update their attempt to achieve maximum performance, acquiring mastery of many methods and techniques of ensino. This enables a great variation of exhibitions and greater motivation for the student, always turning it into a creative and dynamic classroom. The actions 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 expands, at each moment, to each step in front of the communication means carried out, due to the transformation of concepts and practices in the field of information on wealth. At the speed of the decisions that must be processed, they move to the administrative atmosphere of our days and Accounting, as a source of guidance for two-capita behavior models, we see this evolution accompanying it. Isso, still, does not only require rethinking the informational criteria, but, especially, considering such systems of framework for scientific doutrinárias demands, on pain of stagnation or chaos.

To Accounting, as a social science, to broaden its objectives of control, analysis and management of the patrimony of entities, it inserts an interdisciplinary movement to contribute as a process of continuous training, aiming to make the competitive differential of professional accounting.

In this sense, Laffin (2002) says that this perspective of accounting profusion that continuous training needs to overcome the traditional forms of lightened training on countable topics. A continuous training of the professional of the accounting area can hardly be restricted to up-to-date courses, but it is necessary to take own contents and consistent and comprehensive knowledge that involves legislation pertinent to technical and professional standards.

Conclusion

Globalization of the economy evidences Accounting as the only common denominator to measure economic activities, demanding universal homogeneity of treatment for records and disclosure of data related to the same nature, therefore, or accompanying these changes should be more pedagogical practices than We repeated results of inquiries, books and articles.

In the world with a globalized economy, to form professionals in the accounting area, just with the aim of registering the facts that have occurred, and very fearful, pois or professionals need to seek interdisciplinarity with different areas.

In this context, to Accounting as a structured science and as its object of study delineated, it must use methods and concepts to achieve satisfactory results for organizations, exercising also its true role of heritage science, capable of contributing to or developing the society in a certain way. geral.

This is how I entered the institutions of superior ensino. These should be concerned about the type of professional that you are training, because we are living in the era of information, knowledge, new technologies, where or consumer market of Accounting has a new demand for professional professionals 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 methods suitable to promote these appropriations, no context that is inserted, it is necessary to insist on human solidarity, preservation the human world. This collective sensitivity will be visible to the activities of the Accounting teacher when, in his work, he configures a critical and emancipatory understanding of the work category.

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