A integração da dimensão técnico-científica à dimensão crítico-reflexiva no currículo de graduação em Ciências Contábeis: um estudo na Universidade Federal do Ceará

Abstract

The subject of this investigation was the formation of the accounting professional, in which the relationship between the competences and the skills necessary for undergraduate students performance in the working world was observed. It aimed to identify the integration between the technical-scientific and critical-reflective dimensions in the curriculum of professional formation in the Accounting Sciences course of the UFC. The relevance of the study lies in the contribution it will make on the accountant formation, making this professional able to reflect on his practice in society. As a theoretical reference, it was resorted to national and international authors, linked to the Education área, that discuss the relations in the working world and the professional formation from the perspective of the curriculum as social construction. The methodology used was the applied nature social research. The approach method was the inductive one, based on the critical epistemology, with qualitative approach of the problem. The treatment given to the objectives was the exploratory and descriptive research. The research was done at the Faculty of Economics, Administration, Actuarial, Accounting and Executive Secretariat (FEAAC) and the subjects were the professors of the Accounting Department and the active students of the Accounting Sciences course of the UFC. The research was developed in stages, whose data collection instruments were: documentary research, questionnaires and collaborative research. It was concluded that the official documents that regulate the formation of the accountant in Brazil, emphasize the need to develop in the Accounting Sciences undergraduate course both technical-scientific competences and critical-reflexive skills. However, in the Accounting Sciences PPC of UFC 2007, this relationship was not observed. Regard to the teachers, and the curriculum in action, the relationship between the technical-scientific and the critical-reflective dimensions in the curriculum development was already present in the course before the beginning of this research. In relation to the students, it was concluded that they recognize the relationship between the technical-scientific and critical-reflexive dimensions in the working world, however, they do not identify this relationship as a formation element of the accounting professional. When realizing that the relation between the necessary dimensions to the accountant formation in the Accounting Sciences course of the UFC was not in the official curriculum, but already plenty developed in the current curriculum, it was pursued to construct a new official curriculum collectively for that course and it was developed a process that resulted in an indication of a better interaction between the technical-scientific and critical-reflexive dimensions in the official curriculum of the Accounting Sciences course of the UFC. However, the confirmation of this improvement can only be observed in a future moment of curricular development. This way, it was possible to identify the occurrence of the integration between the technical-scientific and critical-reflective dimensions in the professional formation curriculum of the Accounting Sciences course of the UFC, with this identification, we have had the thesis confirmation of this investigation. The contributions of the thesis in the theoretical field are related to the applicability of the pedagogical references of the professional formation to be considered and from the empirical point of view proposes the balance of the technical-scientific and critical-reflexive dimensions in the professional accountant formation.