Metodologias de avaliação no curso de ciências contábeis: Uma abordagem sob a perspectiva docente.

Abstract

In this study with a qualitative approach was applied to the evaluation methods used in the course of Accounting Sciences of the Faculty of Administration, Accounting Sciences, Production Engineering and Social Service of the Federal University of Uberlândia (FACES-UFU), at the Pontal campus, from intentionality and temporality declared by teachers. As for the technical procedures, it is an ex post-facto research that used as a technique for data collection the documentary analysis of teaching plans and interviews with semi-structured script, applied to teachers. The Content Analysis technique was used to discuss the results, from the construction of three categories of analysis: (a) evaluation instruments used; (c) timing of the use of evaluation tools; and (d) intentionality of the use of evaluation tools. It was verified that the tests and exercises that teachers declare to use in accordance with the strategies used in their practices predominate as evaluation instruments, being the main the expository classes, debates and discussions, besides the application of exercises. There was a divergence between the instruments defined in the teaching plans and the instruments that the teachers effectively declared to use. Regarding the categories temporality and intentionality of the use of the evaluation instruments, it was confirmed that the exercises are applied during the discussion of contents and units foreseen in the menus of the disciplines. The tests are used after unit closure, mainly characterizing the summative modality of the evaluation. It was also confirmed that exercises and tests are applied after discussion of some specific contents with the purpose of detecting deficiencies in the teaching-learning process as determined by formative evaluation, but in their discourses there is no evidence of actions to correct such deficiencies. No teacher uses the diagnostic evaluation modality.