A relação teorica-prática no currículo de ciências contábeis: perspectivas a partir da pedagogia crítica

Abstract

The present research takes as its theme the theory-practice relationship in the curriculum of bachelor courses in the field of Accounting and starts from the assumption that the curriculum, understood as a formative path built in the intertwining of different but interrelated fields of human activity, needs to be able to bring a stronger articulation between the theoretical sections selected for the educational know how and the social and professional practice of students. This study is intended to identify the main challenges of the theory-practice relationship in the curriculum of an Accounting course in the Cariri region, in the Northeast of Brazil and to announce possibilities of overcoming, in a humanizing direction. The theoretical framework adopted is based on the critical education proposed by Paulo Freire, associated with the works of Ana Maria Saul, Michael Apple and Gimeno Sacristán for the development of a conceptual framework inspired by Freire, focused on the relationship between theory and practice at the center of a critical curriculum, assumed here as a possibility to represent and better understand this concept, based on Freire, and as a sieve of analysis of the researched context. In the elaboration of the research, the explanatory type and qualitative approach, a literature review was initially carried out, made in the online collection available at the Brazilian Digital Library of Thesis and Dissertations - BDTD. Through this analysis was possible to confirm the relevance of the theme, since it was identified, in most of the analyzed researches, a focus on the construction of curricular matrices adapted for Accounting courses in a traditional perspective, and discussions focused on the theory-practice relationship in the curriculum of the researched institutions. The data collection stage of the study was carried out in Juazeiro do Norte, in the state of Ceará, and had as subjects the teachers and students of the Accounting Sciences course of a Higher Education Institution. The procedures that will be used include documentary survey and analysis, application of a diagnostic questionnaire and collective interviews to deepen the understanding of reality. The data obtained was organized and analyzed in structured thematic axes that refer to the conceptual framework based on Freire. Data interpretation was performed through content analysis, institutional documents and subjects statements. Among the main challenges identified, there are the divergences between the theory and practice taught by the teachers and the reality of the region in which the HEI is inserted, coupled with the high pressure from students so that the demands of the world of work are primary goals of the HEI researched. Stimulating the development of Critical Consciousness is sometimes shown to be compromised due to the excessive practice of narration by the teachers. As possibilities to overcome these challenges, there is the adoption of a critical curriculum that, when considering the local reality / cultural diversity of students, promotes the development of critical awareness by stimulating debate with them so that the teaching and learning process takes place dialectically. This research is expected to contribute to the curriculum field by presenting relevant information to rethink curricular processes and practices of undergraduate courses in Accounting, as well as those in related areas, enabling successive and better approximations between theory and practice.