Gestão do processo de educação em contabilidade: estudo comparativo entre as Normas do Parecer Câmara de Educação Superior (CES)/Conselho Nacional de Educação (CNE) 146/2002 do Ministério da Educação (MEC) e os pronunciamentos da IEG 9 da Internacional Federation of Accountants (IFAC)

Abstract

The main goal of this work is the development of a theorctical reference on what Accounting is, in the Accounting Theory context, which is also oriented to the understanding of its impact on the instructional process management that Accounting exerts, while aiming a contingent global qualification for the Brazilian Accounting professional.While seeking to understand this essence of what Accounting involves, the study tried to identify and grasp what are the knowledge and capacities required to the Accounting Professional instruction, in terms of competencies and skills.The competence and skills required to this professional were extensively analyzed, based on the comparison of the recommendations of the technical report no.146/2002 of the Câmara de Educação Superior(CES)/Conselho Nacional de Educação(CNE) from the Ministry of Education with the International Federation of Accountants (IFAC) on general education that is contained in its International Education Guideline Number 9 (IEG 9).The attributes and features of the knowledge and capacities that refer to Accounting formed the central issue studied in face of the possibility of a Brazilian Accounting professional, in short term, become a candidate to a contingent global accreditation.An analysis on the efficiency issue of the Accounting educational process, as well as the analysis of the legislative references effects on the instruction and training of the Accounting professional competencies and the assessment of the Collective Entities contributions for the Accounting professional efficiency were also discussed in this study.To carry out the research hereby, the study assumed that the Accounting knowledge, including the experience and way of life that it exerts, shall be an indication that the Brazilian Accounting professionals' competencies shall entitle them to pursue global accreditation.The motivation of this research comes from studies that reveal the understanding of what Accounting is, may also provide efficiency in the Accounting education process while considering the possibility of granting the competencies required to a possible global accreditation for the Brazilian Accounting professionals.Without the proper understanding of what Accounting involves, the Brazilian professional may not have conditions to acquire the competence that will turn him into a candidate for a contingent global accreditation, created by International Federation of Accountants (DFAC)'s IEG 9.This competence depends on the ability that the Brazilian Accounting educational process has in overcoming the potential differences that were previously mentioned.The methodology used in this study is of an exploratory, phenomenal and hermeneutic nature.Concerning the theoretical reference, this study tried to seek what should best fit the subject of this work in the national and international literature.The documental research particularly benefited from the fact that some members of the faculty of FEA-USP had the opportunity to take part in the international agencies previously mentioned since the beginning of the discussions that occurred and that has been still occurring.The conclusion of the study was based on the comparative analysis among the elements elected by the Technical Report no.146/2002 of Ministério da Educação(MEC)/Secretaria do Ensino Superior(SESu) and by the IEG no. 9 from International Federation of Accountants (IFAC), along with the support of the conceptual part that has been conducted by the bibliographical research.One of the topics highlighted in the conclusions refers to the issue of the institutional and instrumental resources required to seek a straightforward alignment of the Brazilian Accountants' skills and competencies, in relation lo those indicated by UNCTAD/International Standard of Accounting and Reporting (ISAR), or in other words, those from the GOAL of the education and pre-qualification of the Accounting professional.

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