Modalidades de avaliação propostas para o processo de ensino-aprendizagem nos cursos de Ciências Contábeis: uma análise à luz da Teoria da Avaliação

Abstract

This work aimed at identifying and analyzing the evaluation methodologies used in the teaching-learning process in Accounting programs in the light of the Evaluation Theory. The Evaluation Theory, a theory proposed by Scriven (1966), classified evaluation in three methodologies (diagnostic, formative and summative), according to the intended goal. The evaluations are also used to ascertain if the student possesses the professional competencies (knowledge, abilities and attitude) necessary to future professional work. The guidelines that rule all educational practice, including the evaluative practices of the teaching-learning process and the professional competences to be learned by the students, are presented on Program Pedagogical Projects. With the standardization of knowledge in mind, focusing on educational competencies that reverberate on a professional setting, the International Education Standards (IES) implemented by the International Accounting Education Standards Board aim to internationalize the education in Accounting Sciences, and IES 6 proposes principles to be followed for the Assessment of Professional Competence. Hence, we also analyzed the principles proposed by the IES 6 in the evaluation process used by teachers in undergraduate Accounting programs and in Program Pedagogical Projects. In order to accomplish our goals, a mixed researched of descriptive nature was carried out. The data was collected in two phases: the qualitative phase, during which we analyzed the contents of 20 Pedagogical Projects of Accounting Programs offered by federal and state public Higher Education Institutions in the Southeast Region of Brazil; and the quantitative phase, during which 141 teachers answered an online questionnaire, all of them currently working in the undergraduate programs of the 25 institutions that made up the sample researched. The questionnaire was formulated according to the literature presented in the references. For data analysis, statistical correlation tests were used, besides tests for multiple comparisons between proportions and Kruskal-Wallis, according to the format of the questionnaire’s assertive answers, and, as a beacon, two questions on the profiling of the respondent were used, those being: how long the respondent had been teaching in higher education, and what field the subject(s) taught on the Accounting undergraduate program belong to. The results show that, even when not explicitly indicated in all Program Pedagogical Projects, all teachers employ the principles proposed by IES 6, and the Evaluation Theory’s summative and formative evaluation methodologies that are found in the Pedagogical Projects. The diagnostic methodology, when present in said Projects, was not in accordance with the Theory, and that may have had an influence in its employment by teachers, seeing that only 27,66% of the respondents reported employing this methodology. The Kruskal-Wallis tests show that the teachers that have been working on higher education for longer provide more feedback to each student (formative methodology) and are more transparent in divulging a schedule of tests. Little correlation was found both in assertive of the Evaluation Theory and in the principles of IES 6, considering that, in a 5% significance level, the longer the time teaching in higher education, the less do teachers judge it necessary to employ tests with practical questions related to professional accounting settings. The test for multiple comparisons between proportions indicated no difference between the proportions of teachers in the fields of Auditing, Finances, and Taxing to the methodologies of the Evaluative Theory and between the methodologies of the Evaluative Theory and all the fields of the subjects taught by these teachers.