Percepção sobre a disciplina Prática Contábil no curso de graduação em Ciências Contábeis: um estudo de caso com discentes de uma IFES

O objetivo desta pesquisa exploratória é analisar, sob a ótica da pedagogia experiencial, a disciplina Prática Contábil, inserida na matriz curricular dos cursos de graduação em Ciências Contábeis. Utilizando o método do estudo de caso, são destacados e, ou criticados aspectos pertinentes à educação contábil. Ressalta-se, na abordagem experiencial, a potencialidade motivacional e a capacidade de estimular o senso crítico. Destacam-se, ainda, consequências para a profissionalização. Através da aplicação ao caso selecionado, investiga-se a percepção sobre o laboratório de contabilidade no curso de graduação em Ciências Contábeis, oferecido por uma IFES brasileira. Focalizam-se, finalmente, o papel dos docentes da Instituição Federal de Ensino Superior (IFES), os principais agentes de mudança para a melhoria do processo ensino-aprendizagem da Contabilidade. A partir da revisão bibliográfica foi elaborado um roteiro semiestruturado abordando diversas questões sobre o tema, depois utilizado para a coleta de dados nas entrevistas. As respostas e reações ao roteiro foram utilizadas para relatar e analisar os resultados da entrevistas. São propostas quatro hipóteses para pesquisa futura, justificadas pela evidência coletada através do caso.

O impacto da adoção das normas contábeis internacionais no ensino superior de Contabilidade, segundo a percepção dos docentes

A globalização econômica tem provocado transformações na base produtiva da economia mundial, estimulando a aceleração do processo de internacionalização de empresas. Esse processo estimula variados processos de convergência e interdependência. Também na área contábil, a internacionalização dos fluxos comerciais financeiros e tecnológicos expande a oportunidade de investimentos estrangeiros, o que, por sua vez gera a demanda por uma linguagem mais universal para as demonstrações financeiras. Nesse contexto, a educação superior em Contabilidade parece desempenhar papel fundamental para a construção de novas competências e de uma nova cultura que contribua para operacionalizar a convergência internacional de procedimentos contábeis. O presente trabalho pretendeu, assim, avaliar por meio da percepção dos operadores do ensino superior em Contábeis, o nível de adequação dos cursos de graduação diante das novas competências demandadas por um mercado de trabalho em processo de internacionalização. Para tanto, foi realizada uma revisão da literatura sobre globalização e internacionalização, convergência e harmonização, mecanismos de disseminação de normas internacionais, e ainda sobre demandas por competências específicas para a nova realidade de normas internacionais. Também foi aplicado questionário junto a professores e gestores de 10 cursos de graduação em Contábeis do município do Rio de Janeiro, procurando sistematizar a percepção sobre a formação e desenvolvimento de competências relacionadas a um mercado orientado por normas internacionais. Os resultados principais apontam para uma situação onde, apesar de avaliada como positiva e irreversível, e apesar dos professores se considerarem bem preparados para tratar o tema, a problemática das normas internacionais não é incorporada no cotidiano dos cursos de graduação.

A cost-effective atomic force microscope for undergraduate control laboratories

This paper presents a simple, cost-effective and robust atomic force microscope (AFM), which has been purposely designed and built for use as a teaching aid in undergraduate controls labs. The guiding design principle is to have all components be open and visible to the students, so the inner functioning of the microscope has been made clear to see. All of the parts but one are off the shelf, and assembly time is generally less than two days, which makes the microscope a robust instrument that is readily handled by the students with little chance of damage. While the scanning resolution is nowhere near that of a commercial instrument, it is more than sufficient to take interesting scans of micrometer-scale objects. A survey of students after their having used the AFM resulted in a generally good response, with 80% agreeing that they had a positive learning experience. © 2009 IEEE.

The use of podcasts to enhance research-teaching linkages in undergraduate nursing students.

An understanding of research is important to enable nurses to provide evidencebasedcare. However, undergraduate nursing students often find research a challenging subject. The purpose of this paper is to present an evaluation of the introduction of podcasts in an undergraduate research module to enhance research teaching linkages between the theoretical content and research in practice and improve the level of student support offered in a blended learning environment. Two cohorts of students (n=228 and n=233) were given access to a series of 5 “guest speaker” podcasts made up of presentations and interviews with research experts within Edinburgh Napier. These staff would not normally have contact with students on this module, but through the podcasts were able to share their research expertise and methods with our learners. The main positive results of the podcasts suggest the increased understanding achieved by students due to the multi-modal delivery approach, a more personal student/tutor relationship leading to greater engagement, and the effective use of materials for revision and consolidation purposes. Negative effects of the podcasts centred around problems with the technology, most often difficulty in downloading and accessing the material. This paper contributes to the emerging knowledge base of podcasting in nurse education by demonstrating how podcasts can be used to enhance research-teaching linkages and raises the question of why students do not exploit the opportunities for mobile learning.

Best practices for competency development and assessment in higher education

The main objective of this article is to present the results of a study aimed at determining, classifying and evaluating practices of interest for general competency development and assessment in undergraduate programmes. The study encompassed the following phases: (1) focus group in order to establish a starting point regarding competency development and assessment, counting on the opinion of some of the best-rated teachers belonging to the participating universities; (2) collection of best practices; (3) design and validation of a scale for the assessment of best practices; and (4) scale administration (evaluation of good practices) and data analysis.

An analysis of masculine and feminine writings in postings within a series of health and social care online undergraduate courses

This study aims to extend understanding of pedagogic dialogue by analysing the effect that the gender of the student has on interaction within a selection of ordinary health and social care on line courses.

Interprofessional attitudes amongst undergraduate students in the health professions: a longitudinal questionnaire survey

Background: Interprofessional education (IPE) introduced at the beginning of pre-registration training for healthcare professionals attempts to prevent the formation of negative interprofessional attitudes which may hamper future interprofessional collaboration. However, the potential for IPE depends, to some extent, on the readiness of healthcare students to learn together. Objectives: To measure changes in readiness for interprofessional learning, professional identification, and amount of contact between students of different professional groups; and to examine the influence of professional group, student characteristics and an IPE course on these scores over time. Design: Annual longitudinal panel questionnaire survey at four time-points of pre-registration students (n = 1683) drawn from eight healthcare groups from three higher education institutions (HEIs) in the UK. Results: The strength of professional identity in all professional groups was high on entry to university but it declined significantly over time for some disciplines. Similarly students’ readiness for interprofessional learning was high at entry but declined significantly over time for all groups, with the exception of nursing students. A small but significant positive relationship between professional identity and readiness for interprofessional learning was maintained over time. There was very minimal contact between students from different disciplines during their professional education programme. Students who reported gaining the least from an IPE course suffered the most dramatic drop in their readiness for interprofessional learning in the following and subsequent years; however, these students also had the lowest expectations of an IPE course on entry to their programme of study. Conclusion: The findings provide support for introducing IPE at the start of the healthcare students’ professional education to capitalise on students’ readiness for interprofessional learning and professional identities, which appear to be well formed from the start. However, this study suggests that students who enter with negative attitudes towards interprofessional learning may gain the least from IPE courses and that an unrewarding experience of such courses may further reinforce their negative attitudes.