Historical panorama of higher teaching in accounting in Brazil - under the aegis of this normative theory

Abstract

This study is characterized for being essentially a part resulting from the the construction of a research developed by the authors on scientific production in the teaching in accounting, where the title originated. It aims to present a historical panorama of higher teaching in accounting in Brazil since colonial Brazil until the implementation of the law last of Guidelines and Bases in 1996 and the Resolution 10/2004 of the CNE which publishes curriculum guidelines national of the undergraduate for courses accounting, under the aegis of this normative theory. The justification for its development is related to the degree of association between the social, cultural and economic development of society and their reflexes on teaching of accounting, and influence of normative theory about this historical panorama. For this, was drawn up a historical panorama of evolutionary steps of the in higher teaching accounting in Brazil, showing the degree of association between the development of society, accounting and education, by means of a bibliographic research. The results achieved allowed identifying that in Brazil the accounting thinking and the teaching in accounting have had a strong influence primarily from Europe and more recently these the U.S.A. Furthermore, normative theory has clearly a predominance in the formation of professionals in this area, dictating the rules for professional formation with enough profile which meets the normative impositions of the National Council of Education who throughout history has not always been a reflection of society's expectations. Therefore be to resolve 10/2004 while being a normative resolution, gives opening to a change process.