What Is the Training of the Accounting Professor in Brazil?
The aim of this research is to demonstrate the structure of the Higher Education in Brazil with emphasis in Accounting Education and the college Education of the professor in this field of knowledge. It reports the aspects of college education of the accounting professor from the standpoint of Vasconcelos' model (1994) dividing it into four fields of education: practical training, technicalscientific, pedagogical and, social and political. The gathering of the professors' perceptions was
... ceptions was carried out through an online questionnaire. The base of the analysis was in 383 answers, being 307 of the observations considered valid. The results were identified by using descriptive analysis. The research indicates, in this sample, that the accounting sciences professor in Brazil has predominantly a practical training formation lacking pedagogical preparation, which is the highlighted object in this study. A. M. P. de Araujo, R. R. de Mello 887 are the motivating and propelling factors of this information gathering. The teaching institution is the place where there is the greatest integration between the knowledge transference and its consolidation, mainly concerning professional, intellectual and social formation of the individual. Several agents are involved in the human knowledge process; among them are: (i) the institution, involving the structure, excellence and management; (ii) teaching staff; (iii) student body; (iv) teaching methods and research; (v) professional recognition; (vi) benefits to the society, and so on. In the last years, it observed a considerable growth in the articles published in not only national congresses, but also journals with themes related to the teaching and research in controlling and accounting in Brazil. However, it has not been identified yet, in post-graduation programs, consolidated line of research for the field of "accounting education" in Brazil, as it happens in the field of administration. Among the more than twenty-five post-graduation programs in accounting offered in Brazil, only the program of University of São Paulo, Faculty of Economics, Business Administration and Accounting, presents a specific line of "education and research in accounting". Each student's learning process depends on at least three components: (i) the student, (ii) the course and, (iii) the professor. Concerning the student, the variables which interfere in this process are his intellectual skills, previous and specific knowledge and his routine and dedication to his studies as well. According to Gil (2006: p. 14), the variables associated to the course, its objectives and organization also influence the learning process since the characteristics of the future professional are defined by the Teaching Institution, through its curriculum, the subject contents and the determination of the teaching strategies. Concerning the professor, the variables can explain the success or failure in relation to the learning process. The professor must have the domain of the subject and know how to convey such a content in an appropriate and attractive manner to the student, facilitating, therefore, the teaching process. Worried about both the accounting education in Brazil and the way accounting is taught, this research guided itself for the analysis of the professor training in accounting sciences in Brazil. Besides dominating the subject to be taught, every professor must have the minimum conditions to convey such knowledge. The professor training in accounting sciences does not foresee, in an objective way, the pedagogical training and this deficiency can lead to losses in the teaching and learning process. In this context, the present study approached the professor training in accounting under the view of professor training model proposed by Vasconcelos (1994) and Vasconcelos (2000) who foresee four groups of professor training: (i) practical training; (ii) technical-scientific training; (iii) pedagogical training and (iv) social and political training. Thus, the perceptions of the professors of the accounting sciences courses in Brazil concerning their own training were analyzed. The importance of the education process for a country's evolution is notorious. The relation education and development walk together and, somehow, differentiate the peoples and their traits. Therefore, studying the education and the teaching quality contributes for promoting changes and progress of the society. The studies and articles published in the main Scientific Congresses of the field in Brazil (Congresso USP, EnANPAD-EnEPQ and ANPCONT) have focused on the teaching-learning methods, in the quality of the Accounting Sciences courses and in the undergraduate students' performance. Other studies in the field of education focus on the aspects of professor training (Nunesthis work scientifically relevant due to the lack of researches with this approach. The research has social relevance because it contributes for the analysis of the quality of not only education and teaching, but also the training of professionals who work as an indispensable tool for the companies' lives and, therefore, for the market. Thus, from the model presented by Vasconcelos (1994) , the question of the research which concentrated the problem was: What is the accounting sciences professor training in Brazil? The importance of researching the accounting sciences professor training can be grounded in some assumptions: (i) Brazil has presented a growth in the offerings of graduation courses in Accounting Sciences in the last years; (ii) the qualification of the teaching staff; (iii) the influence of the professor in the training of professional, such as, the technical and managerial skills and knowledge for the accounting formation for future managers. Thus, the main objective of the work was to check the importance given by the professor of accounting sciences courses, in their own training while Higher Education professor of Accounting. The study was directed specifically to the professors of accounting sciences courses in the Higher Education Institutions (HEI) that offer the Accounting Sciences courses in Brazil, who related their perception on their own training, independently of