Teoria e prática no ensino da contabilidade pública: a visão dos discentes

Abstract

The process of globalization and convergence to international accounting standards applied to the public sector requires actions to the implementation of a new model of public accounting in Brazil. This model presents challenges, not only for the professional accounting environment, but also for teaching in accounting science courses. In this context, it is highlighted that the link between theory and practice in the teaching of undergraduate accounting sciences has been pointed out as an alternative and efficient teaching strategy. Therefore, this study had as main objective to investigate the view of students of undergraduate courses in accounting sciences of the connection between theory and practice in the teaching of disciplines in the area of public accounting; and as secondary objectives: to investigate students' views on the teaching of disciplines in the area of public accounting, and to analyze the importance attributed by students to disciplines in the area of public accounting in their professional training. This research had an empirical stage of qualitative nature, conducted through in-depth interviews from a semi-structured script. For the interviews, graduate students in accounting sciences from public, federal and state universities, located in the state of Rio de Janeiro, who attended at least one of the disciplines related to public accounting were selected. The students evaluate that the approximation of theory and practice in the disciplines of public accounting adds to the teaching-learning process and should be encouraged. The need to incorporate innovations into traditional teaching models is evaluated, through strategies that enable extension projects, classes in laboratories using systems, simulation and use of practical cases. It is important to highlight that the quality of teaching depends, among other factors, on the content domain and the update of the teacher. Public accounting disciplines are considered to provide basic training to students and, only mandatory subjects, are not sufficient for professional training. It is deemed necessary to encourage laboratory classes to use specifics public sector information systems.