Formação docente para o ensino tributário na área contábil: uma análise sob a ótica dos saberes necessários à docência

Abstract

This study investigates the teaching knowledge mobilized in undergraduate Tax Accounting instruction, focusing on programs at public higher education institutions in Brazil. It starts from the proposition that practical knowledge tends to prevail over other dimensions, whereas didactic-pedagogical knowledge remains below desirable levels given the complexity of the tax field. The objective was to examine which types of knowledge make up the training of undergraduate instructors who teach tax education in the accounting field in Brazil. Methodologically, a mixed-methods approach was adopted, using an explanatory sequential design. In the quantitative phase, forty instructors completed an online questionnaire with Likert-type items to map teaching practices, learning perceptions, and self-assessments in each dimension. The qualitative phase comprised twelve individual interviews conducted via video call, with consent and recording, fully transcribed and examined through thematic content analysis. To ensure ethical standards, participants were identified by alphanumeric codes (P1–P12), and a documentary analysis of public information from Lattes CVs was carried out. The sample consisted mainly of faculty affiliated with federal and state public universities. The survey results showed that indicators of practical knowledge had high means and low variability, with emphasis on the development of applied exercises, use of tax documents, case studies, and business simulations. Interview narratives corroborated the intensive use of professional experience as a mediator of content, reinforcing the centrality of “know-how” in tax instruction. Technical-scientific knowledge showed consistent mastery, including legislative updates. Regarding didactic-pedagogical knowledge, the picture was positive yet uneven: there is appreciation of continuous assessment, formative feedback, and student voice; however, systematic adoption of active methodologies and educational technologies remains irregular, shaped by heterogeneous training trajectories and by institutional constraints (rigid curricula, workloads, infrastructure). Human knowledge proved solid, expressed in ethics, social responsibility, and sensitivity to students’ realities. A predominance of practical knowledge was observed; and it is partially confirmed that didactic-pedagogical knowledge does not receive due emphasis from instructors, as there is recognition and effort, but consolidation remains uneven. The study contributes by mapping the knowledge profile in tax teaching, highlighting strengths and areas for improvement. It is recommended to invest in faculty development focused on pedagogical content knowledge, the application of active methodologies, assessment for learning, and the adoption of technologies, as well as institutional policies that foster innovation, planning time, and the strengthening of practice-based knowledge. Limitations include the non-probabilistic sample and the national scope. Future research may include longitudinal designs, impact evaluations on student learning, and multi-case studies across different institutional arrangements.