Análise crítica do corpo de conhecimentos exigido aos contadores no Brasil: percepção dos coordenadores de cursos superiores
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2016-11-30
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No mundo moderno, as Ordens Profissionais são importantes atores no plano econômico e
social. A corrente crítica da sociologia das profissões explica que as profissões atuam de
modo interessado, nomeadamente ao nível da criação e preservação de monopólios
econômicos no âmbito da atividade profissional. Este é aliás um dos principais argumentos
usados na desconstrução do discurso de neutralidade e altruismo proclamado pelas profissões.
As Universidades, ao ministrarem os conhecimentos científicos e abstratos tidos como
necessários ao exercício da profissão, são envolvidas no processo de criação e legitimação das
profissões. Ora, sendo as Universidades, tal como as Ordens Profissionais, entidades de
reconhecido interesse público, importa saber se esta relação Ordem Profissional-Universidade
é uma relação desinteressada ou se, pelo contrário, a Universidade é instrumentalizada pelas
Ordens na persecução dos seus interesses egoístas. Assim, o objectivo desta investigação é
captar a percepção dos Coordenadores de Cursos Superiores em Ciências Contábeis no Brasil
sobre a autonomia da Universidade na definição dos currículos dos cursos superiores de
contabilidade e respectiva adequabilidade ao exercício da profissão. Para testar
empiricamente os pressupostos de investigação, um questionário foi aplicado aos
Coordenadores em atuação no país. Os resultados demonstram que os Coordenadores dos
Cursos Superiores consideram que o corpo de conhecimentos proporcionado pelas
Universidades é o principal pilar de formação dos futuros profissionais e que existe
interferência, direta e indireta, das Ordens Profissionais na estruturação dos currículos dos
cursos superiores que diplomam os contadores. Paralelamente, os Coordenadores consideram
que os saberes, atribuições e prerrogativas dos Contadores precisam ser melhor divulgados na
sociedade.
In the modern world, the Professional Associations are important actors in economic and social terms. The critical current of the sociology of professions explains that the professions act of interested way, particularly in terms of creation and preservation of economic monopolies under occupation. This is also one of the main arguments used in speech deconstruction of neutrality and altruism proclaimed by the professions. Universities, when ministering scientific knowledge and abstract thought to be necessary for the exercise of the profession, are involved in the creation and legitimization of professions. Now, being the Universities, such as the Professional Associations, entities of recognized public matter, it is important to know if this relationship Professional Association-University is a disinterested relationship or, on the contrary, the University is instrumentalized by th Associations in pursuit of their selfish interests. Thus, the aim of this research is to capture the perception of Colleges Coordinators in Accounting Courses, in Brazil, on the autonomy of the University in defining the curricula of higher education courses in accounting and their suitability to practice the profession. To empirically test the research assumptions, a questionnaire was applied to Coordinators operating in the country. The results demonstrate that the Colleges Coordinators consider that the body of knowledge provided by universities is the main pillar of training of future professionals and that there is interference, direct and indirect, of the Professional Associations in structuring the curricula of higher education that graduate the accountants. At the same time, the Coordinators consider that knowledge, duties and prerogatives of the Accountants need to be better disseminated in society.
In the modern world, the Professional Associations are important actors in economic and social terms. The critical current of the sociology of professions explains that the professions act of interested way, particularly in terms of creation and preservation of economic monopolies under occupation. This is also one of the main arguments used in speech deconstruction of neutrality and altruism proclaimed by the professions. Universities, when ministering scientific knowledge and abstract thought to be necessary for the exercise of the profession, are involved in the creation and legitimization of professions. Now, being the Universities, such as the Professional Associations, entities of recognized public matter, it is important to know if this relationship Professional Association-University is a disinterested relationship or, on the contrary, the University is instrumentalized by th Associations in pursuit of their selfish interests. Thus, the aim of this research is to capture the perception of Colleges Coordinators in Accounting Courses, in Brazil, on the autonomy of the University in defining the curricula of higher education courses in accounting and their suitability to practice the profession. To empirically test the research assumptions, a questionnaire was applied to Coordinators operating in the country. The results demonstrate that the Colleges Coordinators consider that the body of knowledge provided by universities is the main pillar of training of future professionals and that there is interference, direct and indirect, of the Professional Associations in structuring the curricula of higher education that graduate the accountants. At the same time, the Coordinators consider that knowledge, duties and prerogatives of the Accountants need to be better disseminated in society.
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Gestão do conhecimento , Qualificação profissional , Sociologia das profissões , Curso de Ciências Contábeis