A Aula Expositiva no Ensino da Contabilidade

Abstract

   Lecture is an instructional method in which the instructor delivers contents in classroom aiming at learners' understanding. It is perceived, however, that the sole use of this method can cause some problems, as for example, the passivity of the learner that will not develop in the teaching-learning process abilities such as the critical and participative spirit, so important for the exercise of the profession. In accordance to multiple researches, the degree of use of this method in the postsecondary Accounting programs is surprising. In such case, it was studied to check the relation between the use of this method and the overall quality of the learner who graduates in Accounting in Brazil. Therefore, empiricalbibliographical research based on interviews with instructors and learners of Accounting program at FEA/USP and, also, in related data from the National Examination of Courses promoted by the INEP-MEC in the years of 2002 and 2003 had been carried through. As result, it was verified that the development of formation abilities was greater for the recentgraduated accountants who had been submitted to the method of lecture combined with participation than for the ones who had mainly the lecture method in their program.