ANÁLISE DOS OBJETIVOS EDUCACIONAIS DE DISCIPLINAS DO CURSO DE CONTABILIDADE DE UMA UNIVERSIDADE ESTADUAL PELA TAXONOMIA DE BLOOM REVISADA

Elisangela Cordeiro; Antonio Fernando Simões Ribeiro; Sidnei Celerino da Silva; Vinicius Abílio Martins

doi:10.1590/SciELOPreprints.10110

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Elisangela Cordeiro Universidade Estadual do Oeste do Paraná https://orcid.org/0000-0003-1453-8277
Antonio Fernando Simões Ribeiro Universidade Estadual do Oeste do Paraná
Sidnei Celerino da Silva Universidade Estadual do Oeste do Paraná
Vinicius Abílio Martins Universidade Estadual do Oeste do Paraná https://orcid.org/0000-0002-5668-5518

DOI:

https://doi.org/10.1590/SciELOPreprints.10110

Keywords:

Educational objectives, Accounting Sciences, Bloom's Taxonomy Revised, Teaching Plan, Pedagogical Project of the Course

Abstract

The objective of this study was to analyze the educational objectives of nine disciplines of the Accounting Course of a state IES, using the Revised Bloom's Taxonomy (TBR). Three disciplines were selected from each of the three training axes: basic, corporate and managerial. In addition, the objectives proposed by the Pedagogical Project of the Course (PPC) were examined, taking into account the profile of the entering and graduated student. The analysis was conducted based on the cognitive dimension of TBR, which focuses on the cognitive processes involved. Data were collected from the Teaching Plans of the selected disciplines and from the PPC, both official documents from the IES. The analysis showed that the verbs used in the educational objectives of the subjects were not in accordance with the TBR. In addition, a lack of verbs was found in the PPC, which serves as a guide for the preparation of teaching plans and the execution of educational objectives. Therefore, it is recommended that the IES review the analyzed documents, especially the PPC, which is a guiding document in the use of TBR, both in educational practice and in the documentation of the IES.

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Author Biographies

Elisangela Cordeiro, Universidade Estadual do Oeste do Paraná

Master's degree in Accounting. Graduated in Accounting and Law. Specialist in Human Resources Management, Accident Law, Civil Law and Civil Procedure.

Antonio Fernando Simões Ribeiro, Universidade Estadual do Oeste do Paraná

Master's degree in Accounting, Graduated in Administration.

Sidnei Celerino da Silva, Universidade Estadual do Oeste do Paraná

PhD in Controllership and Accounting from FEA/USP (2014). Master's degree in Accounting from the Federal University of Rio de Janeiro (2006), specialization in Higher Education Teaching from the Pan-American Education Union Unipan (2008), postgraduate degree in Management Accounting and Auditing from Universidade Paranaense-Unipar (1998) and undergraduate degree in Accounting from Universidade Paranaense-Unipar (1994). He has experience in Research and Teaching in Accounting. He works as a professor in the undergraduate course in Accounting, subjects Research in Accounting I and II and Entrepreneurship, and in the Master's degree in Accounting at Unioeste, Cascavel campus, in the subjects Teaching Methodology in Accounting Sciences, Teacher Professionalization and Teaching Internship. He guides and researches topics related to students, curriculum, didactic content planning, active teaching methods, andragogy, university professor, course evaluation, teacher and student, education and postmodernity, and methodology and epistemology of research in Accounting. He acts as a reviewer in congresses and journals in the area of Applied Social Sciences. He is also the coordinator of the Accounting Sciences course, Cascavel Campus, years: 2021/2024 and a member of the Teaching and Research Committee of Anpcontc, 2021/2024.

Vinicius Abílio Martins, Universidade Estadual do Oeste do Paraná

Professor at UNIOESTE - State University of Western Paraná, of the Postgraduate Programs in Accounting (PPGC) and Administration (PPGAdm), Cascavel campus, and of the Undergraduate Program in Accounting Sciences, Foz do Iguaçu campus. He is currently an Auditor at UNIOESTE (Chief Auditor since 2020). PhD in Accounting from UFSC. Master in Administration from PUCPR, Specialist (MBA) in Accounting, Financial Management and Auditing from UNIOESTE, in Public Management from UFPR, in Project Management from Universidade Positivo. Graduated in Accounting Sciences from UNIOESTE and in Administration from UNIPAR. Experience as an Internal Auditor (UNIOESTE), financial market, legal entity, individual and agribusiness area (Banco do Brasil); social security area (INSS), federal public accountant, and University Counselor (UNILA). Area of research interest: Performance Evaluation for Decision Support and Decision-Making Process.