De Portugal ao Brasil: a trajetória histórica do ensino superior de Contabilidade (1940-1985): concepções e tendências relativas aos aspectos de formação dos profissionais em contabilidade

Abstract

In this study it was investigated the historical context of the institutionalization process of undergraduation courses in accounting, either in Portugal and Brazil, with the conceptions and trends relating to aspects of professional training. It is a comparative study which falls within the field of study of the History of Undergraduation and Scholars Institutions, whose time frame covers the period from 1940 to 1985. In Brazil, the regulation and inclusion of accounting education at an undergrad level, from 1945 being the College of Economics, Business Administration and Accounting of the University of São Paulo (FEA-USP), brazilian IES investigated, the precursor of this teaching, since 1946. In Portugal, the Institute of Accounting and Administration of Lisbon (ISCAL) was the first institution to minister in 1975, a bachelor's degree in accounting, when the accountant course has been restructured. Regarding the course and IES process of creation and consolidation, it was found the influence of political and economic determinisms that would mark the identity of the courses and their egressed students. It was confirmed that the curriculum was the instrument for dissemination of content and also for professional training as is required by existing capitalist culture. In FEA-USP, the curriculum adopted in the early years reflects the legal requirement from 1945 and presents the political force that characterize the IES, over the years, while were inserted chairs privileging, for example, knowledge regarding Administrative area, which course was approved, but not established. From the 1970s, in both IES, the concept of education - derived from the curriculum based on the North American school - presents a reproductivist and technicalities trendthat marks worldwide, the accounting education.