Estratégias de ensino e avaliação crítica da contabilidade gerencial sob a ótica de docentes nas IES públicas da Paraíba.

Abstract

The present study aimed to analyze the perception of teachers in Paraiba Public Higher Education Institutions (HEIs) about their teaching-learning strategies for Management Accounting, as well as their practical application in companies. The target audience of this research was the professors of the undergraduate course in Accounting Sciences who teach disciplines related to management accounting in all three Public HEIs in the State of Paraíba. Data collection was carried out through a questionnaire based on published articles, containing the main teaching-learning strategies for accounting teaching, as well as the main activities of management accounting, listed by the literature, used by companies in business management. The results showed that in the teaching view, the teaching strategies considered as most important for the teaching of management accounting are those that provide dynamic teaching, capable of actively involving the student in the teaching-learning process. In relation to the use of management accounting in companies, the professors pointed out as the most important activities to those that are associated with the management practices and assessment of the entity's performance, budgeting, management of production costs; and, the planning of the company's activities.