Atitudes sociais e inclusão de pessoas com deficiência na graduação em contabilidade: perspectivas do Brasil e de Moçambique

Abstract

The objective of this study was to analyze the association between the profile of students and teachers with the social attitudes regarding the inclusion of people with disabilities (PwD) in undergraduate Accounting programs at public higher education institutions (HEIs) in Brazil and Mozambique. Data collection was conducted using a questionnaire adapted from the Likert Scale of Social Attitudes toward Inclusion (ELASI), developed by Omote (2005). The study included the participation of 267 students and 77 teachers from public HEIs in Brazil and Mozambique. The results reveal limited knowledge about the rights of PwD among the participants. Despite this limitation, it was identified that the respondents have experience with PwD in various contexts, including academic, professional, and family settings. For the research participants, the resources provided by HEIs are insufficient to promote the inclusion of PwD. When comparing information on the profile of students and teachers and attitudes towards inclusion, the results indicate that teachers demonstrate more favorable attitudes towards inclusion compared to students. From this perspective, it was found that Brazilian teachers and students tend to have more inclusive attitudes than Mozambicans. Regarding gender and age, it was observed that women and older people present more inclusive attitudes compared to men and younger people. Regarding teachers' perceptions, the results reveal that those who reported feeling good and privileged to have PwD in their classrooms showed more inclusive attitudes than those who feel concerned. Participants who recognize differences in PwD learning demonstrate more inclusive attitudes compared to those who consider learning to be equal. Additionally, the results show that teacher sentiment emerged as the most relevant variable associated with more favorable attitudes, in cases of positive feelings. Other statistically significant variables were age, country of origin, education, professional activity parallel to teaching, and groups. Older individuals, Brazilians, and those with training in inclusion showed more inclusive attitudes. On the other hand, variables such as gender, semester of the course, type of experience, and work regime did not demonstrate an association with attitudes toward inclusion. The results of this research highlight the need to understand the inclusion of PwD in higher education as a fundamental human right, requiring joint efforts to overcome structural, social, and attitudinal barriers. To achieve this inclusion, it is essential to promote a cultural change that leads society to view disability naturally and recognize human diversity. This perspective is aligned with the social model of disability, which proposes an inclusive and transformative approach focused on eliminating social barriers and valuing individual capabilities. This study offers contributions, both in the social and institutional spheres. In the social aspect, it proposes the deconstruction of cultural and attitudinal barriers and an in-depth reflection on institutional and educational policies aimed at inclusion. At an institutional level, it suggests the development of inclusive pedagogical practices, which can be implemented through training and raising awareness among teachers and students, to promote an inclusive educational environment.