OS DESAFIOS E POSSIBILIDADES DA PRÁTICA INTERDISCIPLINAR NO ENSINO SUPERIOR DE CIÊNCIAS CONTÁBEIS

Abstract

This study discussed the theme of Interdisciplinarity, the challenges and possibilities that this theme imposes on the educational reality of the Accounting Sciences Course. The theme is linked to epistemology and education and emerged in the academic environment from the 20th century due to the questioning of scientific knowledge produced to date and its inability to respond to the great challenges posed to humanity in contemporary times. The research consisted of analyzing the set of ideas and reflections proposed by great theorists in the field of education and epistemology such as Morin, Piaget, Japiassu and Fazenda. The proposal is to answer the question: What challenges and possibilities does interdisciplinarity provide for the advancement and improvement of accounting education in Brazil? The general objective of the work was to investigate and raise the challenges and possibilities for interdisciplinary practice in the Accounting Sciences Course environment. The following specific objectives were also established: Present the main concepts and the theoretical framework related to the interdisciplinary theme, Reflect on the historical evolution of Accounting Science and Survey, based on field research already carried out on the topic, the challenges and possibilities that arise in the field of teaching and research in the accounting area. The present research had as its methodological procedure the use of a qualitative and exploratory approach, selecting as data collection instruments, bibliographical research, in addition to documents that deal with curricular guidelines, authorization and operation of Accounting Sciences courses in the country. The research revealed that although the Course's Curricular Guidelines establish the interdisciplinary approach as an essential element of the Course's Pedagogical Political Project, from a practical point of view, challenges are immense given the need for a cultural and paradigm change within the scope of Accounting Science.