Accounting professors’ pedagogical training: The topic under discussion


  • Marcos Laffin Universidade Federal de Santa Catarina – UFSC
  • Sonia Maria da Silva Gomes Universidade Federal da Bahia



Accounting, Stricto Sensu programs, pedagogical training


The objective of this paper is to present the results of research that examined articles published in journals, whose subject matter was the accounting professors’ pedagogical training within the Stricto Sensu postgraduate degree in accounting in Brazil. Thus, the research problem was to recognize and discuss the articles’ contributions to the pedagogical training. The methodology was exploratory and the procedures involved a literature research with qualitative approach to content analysis. Based on Sacristan (1995), Brandão (2002), Santos Neto (2004), and Laffin (2005), the article presents a discussion about teaching and arguments from these authors about  the need for principles in pedagogical training for accounting professors in the Stricto Sensu postgraduate program. It appears that under the Stricto Sensu postgraduate programs in accounting the teachers’ training does not assume an expression of working appropriation to teach. On the one hand, intellectual production, as a way to respond to the external evaluation, is emphasized; on the other, the ground work, under the aegis of teaching epistemology, is subsumed to the production to carry out their work.


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Author Biographies

Marcos Laffin, Universidade Federal de Santa Catarina – UFSC

Universidade Federal de Santa Catarina


Sonia Maria da Silva Gomes, Universidade Federal da Bahia

Bacharel em Ciências Contábeis pela Universidade Federal da Bahia e Doutora pela UFSC; é professora Titular da Faculdade de Ciências Contábeis/UFBA, docente dos Programas de Pós-graduação em Contabilidade (PPGCONT) e Administração (NPGA) da UFBA. Editora chefe da Revista de Contabilidade da UFBA. É líder do grupo de pesquisa Laboratório de Pesquisa em Contabilidade de Gestão (CNPQ). Tem experiência na área Contabilidade, com ênfase em controladoria, atuando principalmente nos seguintes temas: evidenciação contábil, responsabilidade social e ambiental, contabilidade por atividades e pesquisa e educação em contabilidade.



How to Cite

Laffin, M., & Gomes, S. M. da S. (2016). Accounting professors’ pedagogical training: The topic under discussion. Education Policy Analysis Archives, 24, 77.