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TEACHING - LEARNING METHODS IN ACCOUNTING EDUCATION - AN
EMPIRICAL RESEARCH IN THE BRAZILIAN SCENARIO
Prof. Edson Luiz Riccio, Ph.D. - e-mail: elriccio@usp.br
BSc. Marici Cristine Gramacho Sakata - e-mail: mcsakata@usp.br
Affiliation: University of São Paulo - Brazil
Faculty of Economics, Administration and Accountancy
Department of Accountancy and Actuary
Av. Prof. Luciano Gualberto 908 - FEA3 05508-900 – Sao Paulo – Brasil
FAX: 55-11- 813 01 20 PHONE: 55-11- 3818 58 20
ABSTRACT
The Teaching of Accounting is facing nowadays a significant challenge. Reason is that it aims educating youngster that are going to work in companies that use advanced Information Technologies and endeavor promoting continuous organizational changes.
Those changes require constant attention and continuous adaptation from both academics and practitioners. To succeed, a neophyte has to be prepared on how to deal with these changes. It means not only receiving the necessary knowledge but also the abilities to adapt himself.
In general, it is accepted that if a Course provides the student with proper knowledge utilization skills, and necessary abilities the student will be able to adapt to the difficulties of a changing environment.
It is recognized that the teaching method can influence in the development of several abilities such as: cooperation, leadership, responsibility, self-confidence, independence, and ability to decision making and communication skills.
The purpose of this work is to study the teaching-learning methods practiced in accounting courses in Brazil using a method of inquiry based on structured questionnaire. This study is part of a long-range research that the authors are developing since 1998 in the accounting education field.
The first part is a review of the literature about teaching methods in accounting.
The second part presents the results of two empirical

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