What Is the Training of the Accounting Professor in Brazil?

Abstract

The aim of this research is to demonstrate the structure of the Higher Education in Brazil with emphasis in Accounting Education and the college Education of the professor in this field of knowledge. It reports the aspects of college education of the accounting professor from the standpoint of Vasconcelos’ model (1994) dividing it into four fields of education: practical training, technical- scientific, pedagogical and, social and political. The gathering of the professors’ perceptions was carried out through an online questionnaire. The base of the analysis was in 383 answers, being 307 of the observations considered valid. The results were identified by using descriptive analysis. The research indicates, in this sample, that the accounting sciences professor in Brazil has predominantly a practical training formation lacking pedagogical preparation, which is the highlighted object in this study.