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This research aimed to determine the reflexivity of the Sufficiency Examination of the Federal Accounting Council in relation to the UN/UNCTAD/ISAR World Curriculum and to the axes competence required of the Accounting professionals. A descriptive research with a qualitative approach was carried out. Data were collected using documentary technique and content analysis was performed. The adequacy of the Exam was found in relation to the World Curriculum, with emphasis on the basic blocks of knowledge in Accounting, followed by organizational and commercial activity. However, Information Technology content has not been identified. The technical-professional competences were more expressive in the Exam than the organizational and social ones. It was concluded that the test reflects most of the knowledge required by international standards for the performance of a global accountant, however the Sufficiency Exam needs improvement regarding a wider range of content that requires the mobilization of social and managerial competences.

This research aimed to analyze the types of teaching knowledges that are present in cases of educational practice reported by teachers who work in undergraduate courses offered by business schools. An exploratory research with a qualitative approach was conducted, and the self-reports of cases were collected through in-depth interviews and analyzed through content analysis. The cases dealt with three types of problems/dilemmas that permeate the teaching-learning process: the use of technologies in education; teaching methods; and student behavior. It was found a set of knowledges and beliefs about the act of teaching and learning that seem to influence teachers positioning in teaching. Such knowledges proved to be plural and from different sources: disciplinary knowledges, curriculars, pedagogies, and professional and personal experiences. In facing conflicting situations, teachers mobilized and put into action knowledges, skills, beliefs and values, expressing them, recognizing them and trying to modify them to meet the demands and complexities of teaching. It was concluded that the cases of educational practice present an opportunity for the approximation of teaching knowledges and for a better understanding of the process of teaching and learning the profession.

Neste estudo, tem-se como objetivo analisar e discutir crenças, valores e aspectos práticos, considerando que a internalização dos gastos decorrentes do descarte do produto e/ou embalagens deve nortear a gestão de custos de produção de uma empresa. Por tratar-se de área do conhecimento ainda carente de estudos e sem solução consensual por parte de agentes do mercado, realizou-se um ensaio teórico em que são apresentados e discutidos posicionamentos, práticas e ações com potencial para mitigar os efeitos da degradação ambiental decorrentes de descartes inapropriados. Para isso são propostas ações por parte de empresas e de iniciativas voluntárias em negociações de títulos financeiros de compensação das externalidades, os quais foram denominados de créditos de internalização de custos privados (CICPs). Considera-se que o desenvolvimento com sustentabilidade é um processo que envolve negociações entre empresas, governos e sociedade civil, pois as políticas e metas não devem ser apenas economicamente viáveis, mas socialmente justas, ambientalmente corretas e culturalmente compartilhadas.

The derivatives market has grown and re.ned in recent years, with the need to regulate this practice throu­gh the institutionalization of specific notes. Thus, this study aims to analyze the explanatory notes relating to derivative financial instruments of a public company in the food sector of the city of trying to check whether they are appropriate to the quality standards recommended by the CVM. 550 of 17 October 2008. To this end, we carried out a qualitative study of documentary character, the data were analyzed using the technique of content analysis. It was found that the company discloses studied qualitative and quantitative information about its financial instruments and the notes thereto are in accordance with the new guidelines of the CVM, thus improving visibility, but without clear disclosure of all risks inherent in the operations of protection company’s activity. It is believed that with the emanation of clearer rules for using these instruments there had been a change in the quality of information disclosed is also moving towards greater clarity on the degree of risk exposure of the company at which to invest. We conclude that the effectiveness and implications based on the quality of information that will be brought in view of the institutionalization of norms, are still to come, and thus opens a way to improve education and further studies on the subject, increasingly aligning practices with the Brazilian quantitative and qualitative requirements of international accounting standards (IFRS).

Este artigo discorre sobre a demonstração do resultado econômico e sistemas de custeamento como instrumentos de evidenciação do cumprimento do princípio constitucional da eficiência, produção de governança e accountability no setor público para a minimização da assimetria informacional entre o Estado e a sociedade. O referencial teórico tem por base os ensinamentos do seminal paper de Ronald Coase (1937), A natureza da firma, transpostos para a administração pública. A pesquisa é descritivo-quantitativa, e os dados, referentes ao exercício financeiro de 2006, foram coletados por meio de análise documental na Procuradoria-Geral do Município de São Paulo (PGMSP). A pesquisa empírica sugere que a demonstração do resultado econômico (R$ 184.836.115,11) possibilita a evidenciação do cumprimento do princípio constitucional da eficiência, ao comparar a receita econômica produzida (R$ 302.894.295,11) aos custos e despesas incorridos na sua prestação (R$ 118.058.180,00), e cria novo paradigma relacionado aos aspectos de governança e accountability na gestão pública, capaz de produzir informação à sociedade e ao administrador público para a tomada de decisões gerenciais

Este estudo buscou conhecer, analisar e descrever a percepção de professores da disciplina de Controladoria em cursos de Ciências Contábeis em Instituições de Ensino Superior - IES - na cidade de São Paulo, sobre a interdisciplinaridade e sua importância na formação dos contadores. É uma pesquisa descritiva-qualitativa, com dados obtidos em entrevistas com sete professores de quatro IES. Verificou-se que a interdisciplinaridade não é adotada de forma explícita no curso e nem nas práticas de seus atores; porém, os docentes percebem sua importância para a prática pedagógica, a melhoria da qualidade de ensino e a formação discente. As falas revelaram trocas informais de ideias e de experiências de ensino no contexto universitário. Os professores mostraram-se preocupados em se inteirar do conjunto de disciplinas, mas mostraram pouco compromisso com uma integração mais planejada e uma prática de ensino compartilhada, tendo o Projeto Político Pedagógico - PPP - como o lócus prático no curso. A interdisciplinaridade é mais pensada e falada do que vivenciada. Conclui-se que, embora os professores sejam sensíveis à importância da interdisciplinaridade na formação dos futuros contadores, persiste uma distância entre o falado, o pensado e o efetivamente praticado no contexto universitário.The aim of this research is to understand, analyze and describe the perception of Controllership professors in accounting undergraduate programs in Universities in the city of São Paulo, concerning the importance of interdisciplinary work in the formation of accountants. It is a descriptive- qualitative research, and its data was obtained by means of an interview with seven professors from four universities. It was verified that the interdisciplinary work is not completely adopted in the program. Moreover, it is not adopted by their actors in their practices. However, its importance for the pedagogical practice is perceived by those professors, as well as for enhancing the teaching and the formation of the students. It was also revealed that there is an informal exchange of ideas, as well as an exchange of teaching experience in the university context. It was shown that the professors are preoccupied with taking part in the subjects' context, but have little commitment with a better planned integration and a shared teaching practice, for they only apply the Pedagogical and Political Project - PPP as a focus in the program. Therefore, it can be said that the interdisciplinary work is nothing more than thoughts put into words. It can be concluded that, although those professors perceive the importance of the interdisciplinary work in their students' formation, the distance between thoughts and words still exists in the university context.

Este artigo tem como objetivo aprofundar as discussões e ressaltar o debate em torno das mudanças curriculares e da qualidade do ensino na universidade, procurando identificar e apontar o modelo e a prática curricular capaz de orientar o trabalho educativo na área Contábil, com vistas a possibilitar aprendizagens significativas em sala de aula e, assim, atender às reais necessidades dos alunos em consonância com as exigências sociais e educacionais contemporâneas. Para tanto, desenvolveu-se um ensaio teórico, no qual foram analisados e discutidos estudos e pesquisas como os de Latorre e Gonzáles (1992), Moraes, 1996; Demo, 1997; Cunha, 1998; Assmann, 2001; Libâneo, 2001; Chauí, 2001; Fazenda, 2002; Mazetto, 2003; Morin, 2001; 2005; Sousa Santos, 2006; Lampert, 2008; Dias Sobrinho, 2008; 2009 e outros, que analisam, criticamente, o atual modelo de universidade e sua organização curricular e, como contraponto, esses autores defendem a construção coletiva do Projeto Político Pedagógico, o currículo globalizado e a adoção do princípio metodológico do ensino com pesquisa como o modelo mais adequado para a formação científica e tecnológica dos alunos. Verificou-se que as mudanças curriculares atuais conclamam, cada vez mais, que as ações dos alunos se deem a partir de e sobre a realidade, tanto experiencial cotidiana quanto referente ao futuro exercício profissional, evidenciando a indissociabilidade entre ensino e investigação como princípio didático mais adequado para por em prática o dispositivo legal vigente que sinaliza as competências e habilidades que os profissionais devem possuir para o exercício de suas atividades. Aprender com pesquisa é um processo dialógico e desafiador que envolve a problematização do conhecimento, a construção de argumentos e sua respectiva validação. Conclui-se, assim, que o ensino pela pesquisa busca a excelência e a inovação no ensino superior tendo a apropriação e produção do conhecimento científico como condição para viver na sociedade aprendente e enfrentar os desafios da modernidade.The aim of this article is to intensify the discussion and highlight the debate on curricular changes and the quality of teaching in the Universities, aiming to identify and point out the curricular model and practice capable of directing the educational work in the area of Accounting, seeking to make significant learning happen in the classroom, and, this way meeting the real necessities of students as far as current social and educational demands go. To do so, a theoretical essay was developed analyzing and discussing studies and research such as the ones by Latorre and Gonzáles (1992), Moraes, 1996; Demo, 1997; Cunha, 1998; Assmann, 2001; Libâneo, 2001; Chauí, 2001; Fazenda, 2002; Mazetto, 2003; Morin, 2001; 2005; Sousa Santos, 2006; Lampert, 2008; Dias Sobrinho, 2008; 2009 , and others who critically analyze the present model of university and its resulting curricular organization; as a counter argumentation, these authors support the collective construction of the Political and Educational Project; globalized curricula; and the implementation of the methodological principle of teaching tied to research as the most appropriate model to develop the scientific and technological education of students. It was possible to notice that the current curricular changes have demanded that the actions taken by students be based on and upon reality more and more, in relation to both, daily experience, and the future actions in the professional world. This emphasizes the relatedness between teaching and research as the educational principle best suited for putting into practice the current legal mechanism that portrays the competence and abilities professionals must bear when performing in their careers. Learning tied to research is a dialogic and challenging process that involves looking for ways through knowledge, as well as building arguments and their validation. It is thus possible to conclude that teaching through research aims not only at excellence, but also at the ground-breaking in university education, where taking hold and producing scientific knowledge are the conditions to live in a learning society and to face the challenges of modern times.

The derivatives market has grown and refi ned in recent years, with the need to regulate this practice through the institutionalization of specifi c notes. Thus, this study aims to analyze the explanatory notes relating to derivative fi nancial instruments of a public company in the food sector of the city of trying to check whether they are appropriate to the quality standards recommended by the CVM. 550 of 17 October 2008. To this end, we carried out a qualitative study of documentary character, the data were analyzed using the technique of content analysis. It was found that the company discloses studied qualitative and quantitative information about its fi nancial instruments and the notes thereto are in accordance with the new guidelines of the CVM, thus improving visibility, but without clear disclosure of all risks inherent in the operations of protection company¿s activity. It is believed that with the emanation of clearer rules for using these instruments there had been a change in the quality of information disclosed is also moving towards greater clarity on the degree of risk exposure of the company at which to invest. We conclude that the effectiveness and implications based on the quality of information that will be brought in view of the institutionalization of norms, are still to come, and thus opens a way to improve education and further studies on the subject, increasingly aligning practices with the Brazilian quantitative and qualitative requirements of international accounting standards (IFRS).

Teaching as a profession is based on the idea that education demands its own acquirements, being known a "labor made of acquirements". This paper presents and discusses the new researching tendencies about teachers' formation, which appraise professors' acquirements and defend teaching as a profession. The bibliographic review discussed here will be the basis for an inquiry about pedagogical competence of the Accounting Professor in Brazil. The work presented here is characterized as a theoretical essay which, according to Severino (2000), consists on logic and reflexive exposure emphasizing argumentation and personal interpretation. The acquirements that serve as ground for teaching, as it is revealed by the literature, are acquired through processes that embrace professors' personal life history, their professional formation for teaching, their scientific knowledge about the discipline they teach, the curricula and material which the professor works with and, finally, the teaching practice. In this sense, professional acquirements are plural, take different categories and are acquired through learning processes and socialization which go through both professor's history of live and teaching carrer.A docência como profissão baseia-se na idéia de que o ensino demanda saberes próprios, é assim, um ofício feito de saberes. Este artigo apresenta e discute as novas tendências investigativas sobre a formação de professores que valorizam os saberes docentes e defendem a docência como profissão. A revisão bibliográfica aqui discutida servirá de base para uma pesquisa sobre a competência pedagógica do professor de Ciências Contábeis no Brasil. O trabalho apresentado caracteriza-se como um ensaio teórico que segundo Severino (2000) consiste na exposição lógico-reflexiva com ênfase na argumentação e interpretação pessoal. Os saberes que servem de base para o ensino, tais como são revelados pelos estudos, são adquiridos por meio de processos que abrangem a história de vida pessoal dos docentes, a formação profissional para o magistério, o conhecimento científico da disciplina que ensina, os currículos e materiais instrucionais com que trata o professor, e, finalmente, a prática de ensino. Nesse sentido, os saberes profissionais são plurais, abrangem diferentes categorias e são adquiridos através de processos de aprendizagem e socialização que atravessam tanto a história de vida quanto a carreira docente.