A contribuição para a formação do profissional contábil proporcionada pelo ensino mediante jogos de empresa

Abstract

The role of accounting is to transform information into a useful tool in the management process in organizations. The accountant to contribute so that this occur, looking for to adapt the new requirements of the market. Thus, the present study was to for objective to identifying to which the proportionate contributions for the formation of the accountable professional by means of the application of the business games, from Discipline Laboratory of Management II in semesters 02/2009 and 01/2010. The research subjects had been the pupils of Accountable Sciences that had attended a course Games in this period. It was looked to analyze the perceptions of the learning on the teachers that they ́ve got. The analysis is classified as qualitative. The instruments used in the collection data had consisted of semi-structured interviews and the comments of the lessons. After the content analysis on the basis of the collected data, the results had confirmed that business games had contributed to development of the pupils, providing a Systemic Vision, a Capacity To evaluate the Impact of the Taken Decisions, a Critical Vision of Analysis of Market, a Vision of the Importance of Personal the Inter Behavior and an Understanding of the Necessity To get Information To improve the Process of Taking of Decisions. The research is innovative, therefore in Brazil research had not yet occurred that indicated the contributions of the games in the formation of the accounting pupils. Finally, it is concluded that the accountants can develop its managerial capacities and get a systemic vision, living deeplyin the practical one, the business games.