<b>Graduate programs in Stricto Sensu accounting: its contribution to teachers and researchers development</b> - doi: 10.4025/enfoque.v31i1.13375

Abstract

Studies on the training of teachers and researchers in accounting matter in the process of development of education. With the increasing demand of these professionals and the supply of graduate courses, the teacher and the researcher must be prepared to face new challenges. In this sense, the present study was developed in order to verify the contribution of post-graduate studies in Accounting at Masters level and the training of teachers and researchers. The research was developed under the qualitative and quantitative ways, using secondary data and content analysis to reach that goal. Data analysis was based on 6 PPGS contemplating Masters in Accounting 115 who completed the course in 2004. We examined their publications and professional activities in the subsequent five years, ie until 2009. The results indicate that PPGS in the study period were directed primarily to the training of teachers, for 104 teachers working in teaching. Still, demonstrated that the fate of these teachers were the private higher education institutions and the course of Accounting. In the process of teacher training, all programs had the discipline Methodology of Higher Education, and some form of mandatory and others optional. However, the survey data showed that during the study period, the programs did not contribute significantly to the training of researchers, because they were focused on teacher training, as evidenced by the low publication of graduates of programs and graduates in certain concentrations.