Academic literature on the topic 'Didactics of accounting'

The purpose of this study was to explore the constructivist learning experiences of first-year accounting student teachers and the implications these learning experiences have for curriculum implementation. The study employed a phenomenological research design and followed a qualitative research approach in which data were collected using focus group interviews. Content analysis and qualitative coding were used to analyse the qualitative data generated by the focus group interviews. Premised on the findings, the study recommends that as key stakeholders involved in curriculum implementation, lecturers should engage empathically with students on issues regarding pedagogy and subject didactics. Of central importance to the recommendations made in this study is that key questions regarding teaching and learning activities should be informed by the dynamic learning needs of students. It therefore follows that lecturers ought to adopt a more student-participative, collaborative and consultative approach towards curriculum implementation and obtain regular feedback from students about their learning experiences.

Purpose Students’ evaluation of teaching quality plays a major role in higher education. Satisfaction is not directly observable, nevertheless it can be measured through multi-item measurement scales. These instruments are extremely useful and their importance requires accurate development and validation procedures. The purpose of this paper is to show how latent class (LC) analysis can improve the procedures for developing and validating a multi-item measurement scale for measuring students’ evaluation of teaching and, at the same time, provide a deeper insight in the phenomenon under investigation. Design/methodology/approach The traditional literature highlights specific protocols along with the statistical instruments to be used for achieving this goal. However, these tools are suited for metric variables but they are adopted even when the nature of the observed variables is different, as it often occurs, since in many cases the items are ordinal. LC analysis takes explicitly into account the ordinal nature of the variables and also the fact that the object of interest is unobservable. Findings The data refer to the questionnaire to evaluate didactics to the students of the University of Padua. Within LC analysis allows an insight of scale properties, such as dimensionality, validity and reliability. Moreover, the results provide a deeper view in the way students use the scale to report satisfaction suggesting to revise the instrument according to the suggestion by the National Agency for University Evaluation. Originality/value The paper gives an original contribution on two sides. On the side of methods, it introduces a more accurate methodology for evaluating scales to measure the students’ satisfaction. On the side of applications, it provides important suggestions to the university management to improve the process of quality of the didactics evaluation.

This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the globe. The module in question is specifically tailored to third-year undergraduates in business pursuing a major in accounting-related topics. As a theoretical backdrop, the paper draws on the didactical relationship model developed by Norwegian education researchers Hiim and Hippe. While it has proved to be of considerable value in planning education and teaching in Norwegian primary and upper secondary schools, this model, to the best of the authors’ knowledge, has not previously been applied in the context of accounting education at the university level. Without seeking to wholly generalize our thoughts and views to all higher educational institutions, we refer, in this paper, primarily to our own personal experiences of teaching management accounting gained at the three Norwegian universities, namely, Nord University, University of South-Eastern Norway, and The Arctic University of Norway. It is argued in this paper that the didactical relationship model may be of great help to accounting educators by providing an illustrative account of key conditioning factors (didactic elements) to consider while planning the learning process. Additionally, the paper strives to delve deeper into the use of technology in light of the current COVID-19 situation that we are all locked in.

Purpose The purpose of this study is to argue for the need for more critical-reflective teaching-learning experiences in finance teaching, capable of promoting changes in students’ frames of reference toward sustainability. The aim was to evaluate the levels of reflection and the transformative learning experiences perceived by undergraduate students enrolled in three finance disciplines at a Business Administration course of a Brazilian business school. This course has been the object of pedagogical experience toward sustainability teaching-learning for some years. Design/methodology/approach The authors used mixed data. For quantitative data, the authors collected 188 questionnaires, as well as 160 student-written reports for qualitative data. Findings Incorporating sustainability topics into finance disciplines, longitudinally, stimulates critical reflection and transformations in students’ mindsets toward sustainable rationality in finance. Despite the high number of agreements with reflection and critical reflection levels, emphasis only on the theoretical discussion of sustainability presuppositions does little to contribute to the practical application of concepts. Research limitations/implications Although the study was conducted in a particular Business School, the authors expect that the results can be replicated and improved in comparative studies, encouraging transformative learning in the teaching-learning of finance. Practical implications The results show the potential and limitations of the experiences studied and its implications for theoretical and didactics in finance teaching. The discussions and the examples of practical activities presented can bring contributions to educators, professors and researchers. Originality/value Few studies in finance seeks to evaluate pedagogical experiences from the point of view of students’ learning, especially in relation to the development of a new rationality.

The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread and usage via innovation activities. The article criticizes traditional approach to typical problem-solving connected with calculations and memorizing double-entries for failing to develop student’s analytical skills. It also promotes case-studies to infuse knowledge and skills enabling students to professionally solve real life like problems which they are likely to face. The article also considers seminars in the light of communication and its frame to inform students of innovation theoretical concepts of accounting. In addition the author looks into changes in the role of the lecture teaching accounting as well as forms and methods of teaching accounting as well as forms and methods of teaching accounting due to access to IT. The article underlines the importance of increased autonomy and self-reliance of students. It also describes professional literature as a key information resource in accounting.

Background and context: Three most common cancers in India are breast, uterine cervix and oral cavity, together accounting for approximately 34% of all cancers. Ministry of Health and Family Welfare, India has released an operational guidelines for cancer screening last year and has urged all the states to roll out population based cancer screening at various health care levels. As per these guidelines, the existing health care providers (HCPs) at various facilities would be rolling out the population based cancer screening in the country. However, the existing HCPs lack the skills and are not trained in cancer screening. Considering the size of the country, it is neither a feasible nor economically viable to provide in-person training for all cadres of HCPs. The limitation is comprehensively overcome by ECHO (Extension for Community Healthcare Outcomes) model provides a cost effective way to exponentially expand the capacity to mentor and train these HCPs in cancer screening best practices. ECHO as per the motto to “move knowledge rather than patients or doctors”, uses widely available one to many video-conferencing technology, didactic presentations and case based learning techniques to mentor and support HCPs to implement best practices in the field. In teleECHO clinics expert teams at an academic “hub” partner with willing participants to participate in knowledge networks in which all teach and all learn. Aim: To train the health care providers in cancer screening through technology assisted learning. Strategy/Tactics: A structured training program was designed using ECHO platform for all HCPs in separate batches that included, gynecologists, dentists and community health workers (CHWs), by virtual training to address all issues while they roll out cancer screening in their communities. Program/Policy process: A structured course of 20 week-sessions' virtual (online) cancer screening training program for various cadres of health care providers was undertaken. A typical one hour of ECHO session consisted of 25-30 minutes of didactics by the expert followed by 2 case presentations by the spokes. A “Beginner´s program” was well received by the participants who requested us to take it ahead with “Advanced training program” for specialists. Outcomes: 58 participants completed the course in cancer screening. The pre- and posttraining knowledge evaluation demonstrated a significant increase in the knowledge gained by participants. What was learned: In a resource constrained environment it is feasible to develop a basic curriculum in cancer screening program and train and support, all cadres of HCPs. Rolling out a technology enabled model such as ECHO for teaching and training can enable the development of a population based cancer screening program.

This article is an excerpt from the master's research related to a Didactic Engineering with the theme of Constant Amortization System and French Amortization System for the development of didactic situations related to the content of Higher Education Financial Mathematics, and which allows the use of the HP 12C financial calculator emulator. Currently, these amortization systems are being used by Brazilian financial institutions for real estate financing. The objective was to investigate how students of Administration and Accounting apply the mathematical knowledge of amortization in situations by using financial calculators. The methodological approach followed the Didactic Engineering steps, both for the construction of the didactic sequence and for its application and validation. The results indicate that the elaborated didactic sequence contributed to the development of the proposed mathematical content, as well as handling and the ways of dealing with the financial calculators in situations involving the amortization calculations.

Diploma thesis deals with possibilities of implementation IFRS into teaching process at Business High schools and Colleges. Thesis stems from the current state of accounting teaching at Business High schools and Colleges and describes the problems of this teaching process. Further thesis characterizes the current development of accounting in the world and job requirements of labour market and the result of this part of thesis is the constation of necessity of implementation of IFRS into teaching process at Business High schools and Colleges. In the key and last chapter the thesis proposes the possibilities of implementation of IFRS into teaching process at Business High schools and Colleges and suggests concrete thematical plans for concrete ways of this implementation.

Abstract this thesis focuses on the draft process of the curriculum in the sphere of management accounting in the subject of accounting business academies in the Czech Republic. The work is divided into two parts, which are theoretical and practical. The first part involves analysis of current findings in the terms of economic and financial thinking and analysis of curriculum documents and educational aspects of teaching. The practical part consists of two parts of the research. Firstly, it investigates the opinions of accounting teachers about didactic aspects of teaching and subsequently it verificates the draft instruction with didactic tests.

The thesis introduces the issue of the ICT support for accounting courses. It presents arguments why this filed is not solved in the Czech Republic (but also in international context) and shows how to deal with it via so called model course. It also argues that model course ought to be supported with software resources that the thesis sums up as an educational accounting information system. In the second part the thesis connects the question of sotware support with the question of project management and answers several questions of the so called Introductory Study. One of the outcomes is that the project should be elaborated in some future theses by other students - therefore it should serve as a student project.

The diploma thesis is devoted to proposal of activation methods in teaching of accruals at business academies. Firstly there is a theoretical part that deals with the subject of Accounting in general, and researches and articles focusing on activation methods or students' grades. Also, there is an analysis of a textbook that is used in teaching accounting at business academies and a factual analysis and didactic curriculum of accruals. Secondly there is a practical part of the thesis consists of pre-research, which was a base of experimental verification of selected methods in teaching of accruals at a business academy.

This dissertation deals with the possibilities of using the teaching methods offered by the concept of teaching through problem solving in accounting education in business academies and economic lyceums. The main aim of this type of teaching should be above all the introduction of accounting as an important part of the students' economic thinking. The use of problem-based teaching is especially useful when explaining topics fundamental for the understanding of the basic principles of accounting. Accrual Basis Accounting being one of these topics, the thesis presents didactic material suited for problem-based teaching of this subject matter. It falls into the area of didactics of accounting, i.e. a scientific discipline deriving from the didactics of economic subjects.

This thesis deals with the curriculum on wages, which is taught in the subject Accounting at business schools. The first part of the thesis contains a theoretical characteristics of the subject of accounting, its objectives and interdisciplinary relationships. In addition, I focus on the statutory regulation on wages, the inclusion of the topic in the teaching, the possibility of using teaching aids and tools, as well as on the characteristics of concepts used in this subject. The second part is applied to the processing of this topic from the perspective of a teacher. It is a suggestion of a procedure for the interpretation of this theme in lessons Accounting at business schools. The analysis involves the interpretation of both the first and also the second concentric circle. There is also included a specific suggestion of the application of problem classes in the teaching curriculum on wages. The last part is the evaluation of the survey, which focuses the use of the concept of problem teaching in the subject Accounting at business scools in the Czech Republic.

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Teacher training requires understanding the educational activity in the course of teaching practice as a transforming agent of social reality, as an active element in the dynamics of contemporary and globalized society, on the understanding that the development of teaching knowledge requires not only training, going beyond, requiring professional development and policies to respond the demands that arise every instant. The teacher is before any other gauging a person. A complex person who brings a bag full of experiences, experiences, disappointments and acceptances, which makes it essential the notion that teacher education passes obligatorily by the human formation of the person. The awareness of Bachelor of Science in Accounting from the need for specific and specialized knowledge regarding the pedagogical practices is paramount to their training, because only with this awareness takes the investment understanding, not only in their specific training, but mostly in continuing education, in pedagogical training. Specifically the professor of Accounting up to experience of teaching activities in order to follow and meet the continual sophistication of the market and understand their needs, producing and transmitting knowledge. MEC (2015) data specify that there is 1.467 accredited higher education institutions with the Ministry suppliers of Accounting courses spread across 26 Brazilian states and the Federal District. These institutions most concentrated in the Southeast. A detailed analysis of the provision of Accounting courses in this region further highlights the ongoing offer of centralization in a specific state, where St. Paul writes 50% of the courses offered by the region, which justifies the choice of this geographical limitation to development of this study. The classroom is the space where anything can happen. It is the space of possibilities where everyone, teachers and students, are authors and actors of his practice and his knowledge. The university lecturer is prepared for research, not teaching, a matter which causes difficulties in teacher performance, and must be overcome through specific training in disciplines Teaching and Methodology of Higher Education. To meet the demand of the teaching course of action of Accounting or any other area, it is essential the careful construction of the teacher's knowledge. Therefore, forward the above is pertinent to investigate the history of the construction of the professionalization of the teaching of Accounting. For the preparation of this research was adopted the qualitative approach, because the purpose is presenting the understanding, the understanding of the Accounting teachers, knowledge of the subjects of didactics or Accounting Teaching Methodology for teaching in undergraduate courses in Accounting
A formação de professor pressupõe o entendimento da ação educativa, no exercício da prática docente como agente transformadora da realidade social, como elemento ativo na dinâmica da sociedade contemporânea e globalizada, na compreensão que o desenvolvimento dos saberes docentes requer não apenas qualificação, indo além, exigindo valorização profissional e políticas capazes de responderem as demandas que surgem a cada instante. O professor é antes de qualquer outra aferição uma pessoa. Uma pessoa complexa que traz consigo uma bagagem repleta de vivências, experiências, decepções e aceitações, o que faz com que seja imprescindível a noção de que a formação do professor passa, obrigatoriamente, pela formação humana da pessoa. A conscientização do bacharel em Ciências Contábeis da necessidade de conhecimentos específicos e especializados com relação às práticas pedagógicas é primordial à sua formação, pois apenas com esta conscientização se dá o entendimento de investimento, não apenas em sua formação específica, mas principalmente em formação continuada, em capacitação pedagógica. Especificamente ao professor de Ciências Contábeis cabe a vivenciação da ação docente de forma a acompanhar e conhecer as contínuas sofisticações do mercado e entender suas necessidades, produzindo e transmitindo conhecimentos. Dados do MEC (2015), especificam que há 1.467 instituições de ensino superior credenciadas junto ao Ministério ofertantes de cursos de Ciências Contábeis espalhados pelos 26 estados da federação e no Distrito Federal. Destas instituições a maioria concentra-se na região Sudeste. Uma análise pormenorizada sobre a oferta de cursos de Ciências Contábeis nesta região evidencia ainda mais a centralização de oferta do curso em um estado específico, onde São Paulo registra 50% dos cursos ofertados pela região, o que justifica a opção por esta delimitação geográfica para o desenvolvimento deste estudo. A sala de aula é o espaço onde tudo pode acontecer. É o espaço das possibilidades, em que todos, professores e alunos, são autores e atores de sua prática e do seu conhecimento. O docente universitário é preparado para a pesquisa, e não para a docência, uma questão que acarreta dificuldades na atuação do professor, e deve ser superada através de uma preparação específica em disciplinas de Didática do Ensino Superior e Metodologia. Para atender à demanda da atuação do docente do curso de Ciências Contábeis ou qualquer outra área, é essencial a construção esmerada dos saberes do professor. Portanto, frente ao exposto é pertinente investigar a trajetória da construção da profissionalização do docente de Ciências Contábeis. Para elaboração desta pesquisa foi adotada a abordagem qualitativa, pois como propósito é apresenta a compreensão sobre, no entendimento dos professores de Ciências Contábeis, o conhecimento das disciplinas de Didática ou Metodologia de Ensino de Ciências Contábeis para o magistério nos cursos de graduação em Ciências Contábeis

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The traditional ways of conceiving knowledge are reinvigorating the discussion on interdisciplinary curriculum and active methods in teaching and learning. Digital technologies are highlighted in this context, expanding around the virtual culture. The objective of this research was to investigate how teachers in a university in the state of S??o Paulo are using digital media in their classes. For this purpose, we performed an exploratory and qualitative research. Data were collected through questionnaires and interviews. It was found that new technologies are present in the classroom, however, have not provided major advances to traditional teaching methods, because, as a tool for pedagogical mediation, are still not sufficiently assimilated by teachers. Digital technologies have not yet optimized the process of teaching and learning, effectively approaching the student and teaching contents. The acquisition and manipulation of information through new technologies alone are not sufficient, as technique by technique does not ensure the optimization of the process of knowledge construction by students. The intervention by the educator is crucial in view of creating a link between the life experiences of students and academic content. For the integration of new technologies in teaching practice is effective and consistent with the current curriculum guidelines, it is necessary a policy of continuous training in order to provide not only a technical mastery of each technology or software and its capabilities, but also a pedagogical mastery and how these tools can be used in the classroom to create conditions of its effective use in the higher education institutions. These organizational and operational conditions involve both logistics (equipment, maintenance, space, condition of access by teachers and students) as formative processes of educators to guide their use and help detecting problems and opportunities for innovation. It follows therefore that the gains in student learning are related to familiarity with digital technologies and the trust regarding their use in the classroom. Regardless to the generation that the teacher belongs and the technological context in which he lived, he is able to learn and deal with the new, being enough that he is open to learning and find in the higher education institutions support to their experiences and the opportunity to develop their skills in the use of new technologies.
As formas tradicionais de conceber o conhecimento v??m revigorando a discuss??o sobre curr??culo interdisciplinar e metodologias ativas no ensino-aprendizagem. As tecnologias digitais ganham destaque neste contexto, expandindo-se a?? a cultura virtual. O objetivo desta pesquisa foi investigar de que modo docentes de uma IES do estado de S??o Paulo est??o utilizando as m??dias digitais em suas aulas. Para tanto, foi realizada uma pesquisa explorat??ria-qualitativa. Os dados foram coletados por meio de question??rio e entrevista. Constatou-se que as novas tecnologias est??o presentes em sala de aula, entretanto, n??o t??m proporcionado maiores avan??os aos m??todos tradicionais de ensino, pois, enquanto ferramenta de media????o pedag??gica, ainda n??o est??o suficientemente assimiladas pelos professores. As tecnologias digitais ainda n??o conseguiram otimizar o processo de ensino-aprendizagem aproximando efetivamente o discente e os conte??dos de ensino. A aquisi????o e manipula????o de informa????es por meio das novas tecnologias por si s?? n??o s??o suficientes, como t??cnica pela t??cnica n??o garantem a otimiza????o do processo de constru????o do conhecimento pelos discentes. A interven????o por parte do educador ?? fundamental em vista da cria????o de um v??nculo entre as experi??ncias de vida do discente e o conte??do acad??mico. Para que a integra????o das novas tecnologias na pr??tica pedag??gica seja efetiva e esteja condizente com as atuais orienta????es curriculares, faz-se necess??rio uma pol??tica de forma????o continuada com o objetivo n??o s?? do dom??nio t??cnico de cada tecnologia ou software e suas potencialidades, mas tamb??m do dom??nio pedag??gico e da maneira como essas ferramentas podem ser usadas em sala de aula, de modo a criar na IES condi????es de sua efetiva utiliza????o. Essas condi????es organizacionais e operacionais envolvem tanto a log??stica (equipamentos, manuten????o, espa??o, condi????o de acesso por professores e alunos) como processos formativos dos educadores que orientem a sua utiliza????o e permitem detectar dificuldades e possibilidades de inova????o. Conclui-se, assim, que os ganhos na aprendizagem do discente est??o ligados ?? familiariza????o com as tecnologias digitais e ?? confian??a em rela????o ?? sua utiliza????o em sala de aula. Independentemente da gera????o que o docente pertence e do contexto tecnol??gico em que viveu, ele ?? capaz de aprender e saber lidar com o novo, basta que esteja aberto ?? aprendizagem e encontre na IES fomento ??s suas experi??ncias e a oportunidade de desenvolver suas compet??ncias para o uso das novas tecnologias.

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This research had the objective of finding out in the teacher of the Accountancy Course of the State University of Ponta Grossa (UEPG) had had any kind of formation or previus preparation when they started their careers as university professors, as well as to identify the necessities for the formation of teachers. It also tried to obtain suggestions form former and presentday students and from the teachers themselves in order to identify ways of supplying theses necessities. The diagnosed necessities were then divided into three categories: a) formation necessities related to aspects of techinical knowledge; b) formation necessities related to didactic-pedagogical knowledge; and c) formation necessities related to behavioral aspects. This study is relevant and necessary because the professor is one of the mainprotagonists in the teaching-learning process and he/she often becomes a professor by chance, without any previous preparation, so that identifying the conditions in which he/she acquired his/her formation is the first step towards the implementation of actions for the pro-fessional development and the improvement of accountancy teaching. In order to accomplish this, the research was carried out as a case study, and data were collected in two stages. In the first stage, individual interviews with some professors were carried out and group interviews (focus group) were done with other professors. In the second stage, questionnaires were applied to former and presentday students of Accountancy. The study showed that tem out of eighteen (55,56%) of the enterviewed professors had had some kind of previous preparation for teaching at the university, but only one of them was prepared by UEPG. It also showed that, out of the ten that had some previous preparation, three had gotten acquainted withpedagogical aspects only throught the discipline Higher Education Methodology in specialization courses; two others, besids this discipline, had also had a curse in pedagogical formation for the Ensino Médio . Two professors had taken a specific course in University Methodology, besides the already mentioned discipline; one had concluded the Magistério Course, andanother one, who had graduated in History, stated he had received pedagogical training there. The two data collecting techniques showed that 66,67% of the interviwed professors needed formation in the behavioral aspect, 72,22% needed didactic-pedagogical formation, and 100% needed general formation. As for the suggestions obtaind from the interviews, those offered by the professors were evasive and generic, while the students s were more objective and speci-fic
Esta pesquisa procurou identificar se os professores do Curso de Ciências Contábeis da Universidade Estadual de Ponta Grossa tiveram algum tipo de formação ini-cial ou preparação prévia, para poderem iniciar suas carreiras como docentes do ensino superior, diagnosticar quais são as necessidades de formação dos professores, bem como, colher junto aos próprios professores e também aos acadêmicos e egressos do curso, as sugestões para suprir as necessidades identificadas. Para tanto, as necessidades diagnosticadas foram segregadas em três categorias: a) ne-cessidades de formação relacionadas à aspectos do conhecimento técnico; b) ne-cessidades de formação relacionadas à aspectos do conhecimento didático-pedagógico; e c) necessidades de formação relacionadas à aspectos comporta-mentais de cada professor. Este trabalho se fez necessário, à medida que o profes-sor representa um dos, senão o principal protagonista do processo de ensino-aprendizagem, sendo que muitas vezes se torna professor por acaso, sem adquirir ou a ele ser fornecida uma formação ou preparação prévia para ingressar na docên-cia, logo identificar como se deu sua formação, bem como, diagnosticar as necessi-dades de formação dos professores representam o primeiro passo para instituir ações de desenvolvimento profissional e consequentemente buscar a melhoria do ensino da Contabilidade. Desta maneira, a pesquisa caracterizou-se como um estu-do de caso, onde os dados foram coletados em duas etapas, sendo que na primeira, foram realizadas entrevistas individuais com alguns professores e entrevistas em grupo (focus group) com outros, e na segunda, foi aplicado um questionário aos acadêmicos e egressos do curso. Assim, ficou constatado que, dez entre dezoito (55,56%) dos professores investigados tiveram algum tipo de preparação prévia para iniciar na docência do ensino superior, sendo que, apenas um desses professores teve tal preparação ofertada pela UEPG, pois os demais assim a realizaram por ini-ciativa própria. Constatou-se também, que entre os dez professores que tiveram al-gum tipo de preparação prévia para iniciar a docência, três deles, tiveram contato com o aspecto pedagógico apenas na disciplina de Metodologia do Ensino Superior de cursos de Especialização, duas professoras além da disciplina citada, também concluíram curso de formação pedagógica destinado ao ensino médio, outras duas professoras, além da disciplina retro mencionada, também concluíram um curso es-pecífico em Metodologia do Ensino Superior, uma professora possui formação em nível médio, no extinto curso de Magistério e, um professor possui graduação no Curso de Licenciatura em História, onde afirmou receber formação pedagógica. Através de uma ou de outra técnica de coleta dos dados, utilizadas, constatou-se que referente ao aspecto relacionado ao conhecimento técnico, 66,67% dos profes-sores apresentaram necessidades de formação, no que diz respeito ao aspecto comportamental, 72,22% dos professores apresentaram necessidades de formação e, no que concerne ao aspecto didático-pedagógico, 100% dos professores apre-sentaram necessidades de formação. Quanto às sugestões oferecidas pelos pesqui-sados, percebeu-se que, de maneira geral as sugestões dos professores foram mais evasivas e genéricas, enquanto que, as sugestões apontadas pelos acadêmicos e egressos foram mais objetivas e específicas

Esta tese reflecte sobre o ensino e a aprendizagem de inglês para fins específicos na área das ciências empresariais e a relação que se estabelece entre estas áreas do conhecimento e todas as partes interessadas, estudantes, professores e empregadores. Pretende-se conhecer as percepções, expectativas e necessidades destes stakeholders de forma a contribuir para a elaboração de programas e materiais que consigam corresponder às expectativas e necessidades dos estudantes e que assim resultem num contributo válido para formar futuros profissionais preparados para um mercado de trabalho globalizado. Este trabalho faz o enquadramento teórico e aborda brevemente as questões que rodeiam o inglês para fins específicos, o inglês para a contabilidade e o inglês para as finanças. Discute-se o inglês como língua global, o inglês lingua franca, o inglês de negócios e o papel do professor de inglês para fins específicos e as exigências que se lhe colocam. Discute-se as transformações que se verificaram ao nível do ensino superior com a criação do Espaço Europeu do Ensino Superior e a possível colaboração entre instituições de ensino superior e o mercado de trabalho. Como opção metodológica utilizou-se o estudo de caso, tendo-se analisado e discutido as percepções, expectativas e necessidades de grupos específicos, estudantes de Inglês Financeiro, professores para inglês de fins específicos e professores nas áreas das ciências empresariais de um instituto de ensino superior politécnico público e dos colaboradores e directores de uma empresa do sector da consultoria de gestão. Os grupos são diversos e as suas contribuições variadas; é nesta variabilidade e experiência que se encontra a riqueza para construir um trabalho que se espera válido. A recolha de dados que contribuíram para a análise dos grupos incluiu inquéritos por questionário, entrevistas e observação directa e informal. Estes dados resultaram em informação que contribuiu (e continuará a contribuir) para uma análise das necessidades reais de todas as partes interessadas, sobretudo dos estudantes, com o objectivo de se desenvolver programas e materiais didácticos que contribuam para um ensino-aprendizagem válido e sólido de inglês para fins específicos nas áreas da contabilidade e das finanças. Os objectivos principais deste trabalho são contribuir para a investigação na área de inglês para fins específicos, contribuir de alguma forma, para o trabalho dos professores de inglês para fins específicos e, sobretudo, contribuir para o ensinoaprendizagem dos estudantes de inglês para fins específicos.
This thesis considers the teaching and learning of English for Specific Purposes (ESP) in the area of business sciences and the relation that exists among these areas of expertise and all their stakeholders, students, teachers, employers. The purpose is to come upon the perceptions, expectations and needs of these stakeholders so as to contribute to the design of syllabuses and materials that match the expectations and needs of the students, thus resulting in a valid contribution to form future professionals adequately prepared to work in a globalised labour market. This research study includes a literature review of ESP and discusses briefly the issues that surround ESP, English applied to Accounting and English applied to Finance. Other issues discussed include English as a global language, English lingua franca, business English and the role of the ESP and the difficulties they face. We discuss the transformations that occurred in higher education with the creation of the European Higher Education Area (HEEA) and the possible cooperation between higher education institutions and the labour market. As for the research methodology, we have employed the case study, having analysed and discussed the perceptions, expectations and needs of specific groups, students of English for Finance, ESP teachers, and teachers of business sciences of a public higher education institute and the staff and directors of a company in the area of management consulting. The groups are diverse and their contributions varied; it is in this multiplicity and experience that we find the richness to elaborate a research study that we expect valid. The data collection methods used for the analysis of the groups included questionnaires, interviews, direct and informal observation. These data resulted in information that contributed and (will continue to contribute) to an analysis of the real needs of all the stakeholders, especially students, with the purpose of designing syllabuses and didactic materials that contribute to a legitimate and concrete teaching and learning of English for specific purposes in the areas of Accounting and Finance. The main objectives of this research study are to contribute to research conducted in the area of ESP, contribute in some manner, to the work of ESP teachers, and in particular, to contribute to the teaching and learning of ESP students.

Higher education in accounting has witnessed, in time, a massive development, a fact that has required the identification of the most efficient training methods based on competencies so as to meet the new professional challenges. Computer-based training represents a didactic method that improves accounting education. This chapter presents some elements regarding e-learning in accounting and how the educational software can include artificially intelligent elements that may humanize the dialogue of the teacher-computer, like pedagogical agents. The authors present the main ideas of how they designed and developed a multi-agent system that has been incorporated into an educational soft that was tested and validated within an experiment with the students from the specialization of Accounting and Management Information Systems of the Vasile Alecsandri University of Bacau, Romania.