Representations of Teaching, Research and Interdisciplinarity on Accounting Science Graduation Courses in Minas Gerais State

Abstract

The concern about accounting teaching quality in Brazil has drawn attention of students and course coordinators. The most outstanding themes concern teaching-learning process, development of academic researches and, in a more contemporary context, interdisciplinary relation in the accountant’s professional formation. In this sense, research and interdisciplinary practice are analyzed as voluminous elements for a more systemic formation as well as ways to comprehend and transform the whole, with a view to exceed the dichotomy between teaching and research and, moreover, contribute for the learning-teaching process. In this sense, this work aims to identify some characteristics relating to teaching, research, interdisciplinary practices and their interrelations in Accounting Science graduation courses in Minas Gerais state (MG). As a methodological procedure, we have done an empirical exploratory research by the application of a semi-structured questionnaire, so that the analyzed data consists on a sample developed through the software Statistical Package for the Social Sciences (SPSS), version 12.0. The results demonstrate that beyond the predominance of nocturnal courses and the massive ingression of students in job market – facts that contribute to restrict the development of researches –, interdisciplinary practices have a strict relation with curriculum updating and the offering of modules on Supervision and International Accounting.