A formação do papel social do perito contador nos cursos de Ciências Contábeis

Abstract

This research aimed to understand how the formation process of the social role of the accountant occurs in accounting internship courses at higher education institutions in Paraná. Concerning methodology, it is classified as qualitative, explanatory, and theoretical-empirical. The research subjects are 12 professors responsible for teaching the discipline of Accounting Expertise and 12 academics belonging to the Accounting Sciences course in Paraná. Interviews, analyses of the teaching plans, and participants' curricula were used for data collection. The analysis categories used in the study were the field of knowledge in forensic accounting, pedagogical choices in teaching, construction of knowledge in the field of teaching in forensic accounting, and the internalization of the body of knowledge by academics. The Atlas Ti software and the categorization technique of Strauss and Corbin (2008) were used to analyze the interviews. The analysis is based on the theory of Sociology of Knowledge by Berger and Luckamann (2004). The main findings show that the knowledge acquired by the professors interviewed in the field of knowledge of forensic accounting comes from the secondary socialization phase (adult education) and that the way they work in the classroom influences the formation of the social role of the forensic accountant, from the choice of contents to the methodology used to teach classes. It is also evident that formal socialization (discipline) can promote the internalization of the social role of accountant expert since the professors adopt a desirable posture for the academics and encourage them to act in the area. It is noteworthy that, through the speeches of professors and students, suggestions of active methodologies were found to improve teaching and, consequently, influence the interest of academics to become accountant experts