Contemporary society, strongly marked by the evolution of economic activities, especially in the last decade of the 21st century, demands new standards of competitiveness that, aligned with a reorientation of the consumer market, reflect the changes that occurred at the base of the production process, driven by technological advances and by changes in social organization and work processes.
In this context, repetitive work, prescribed, is replaced by work in which it is necessary to diagnose, prevent, anticipate, decide and interfere, in relation to a given concrete work situation. The nature of this type of work takes on the unpredictability of situations, in which bachelors in Accounting need to make choices and options on a daily basis, expanding the cognitive operations involved in the activities.
Such characteristics of work in the sectors in which the new concepts of production are in force, with the use of information technology and organizational changes, make questionable notions such as qualification for the job or qualification for employment. Work can no longer be thought of from the perspective of a certain post, but from groups of occupations, which can and must be consolidated based on a set of skills, which translate into skills and attitudes.
The Pedagogical Project of the Undergraduate Course in Accounting Sciences at FAP, is systematized according to the criteria of scientific investigation and support for discussions, productions and executions of proposals that provide the training of professionals and enable them to consciously participate in the evolution of the modern world, able to make use of new technologies and manage its professional training process in an autonomous and entrepreneurial way.
In this sense, the formation of the Accountant is characterized by the production of knowledge related to the ability to create, investigate, make decisions and undertake, in order to respond to the demands of the institutions, using information resources strategically.
Based on the National Curricular Guidelines for the Undergraduate Course in Accounting Sciences, Resolution CNE / CES Nº 10/2004 of 16/12/2004, the Course of Accounting Sciences will be guided by the following principles:
Articulation and integration between theory and practice;
Articulation between the different spheres of training and praxis;
The student as an active subject in the process of construction and reconstruction of knowledge.
The Accountant's performance must understand the scientific, technical, social, economic and financial issues, at national and international levels and in the different organizational models, also contemplating social responsibility as an agent of change in the context in which it is inserted.
Guided by the principles that articulate and integrate theory and practice, and by the axes of interdisciplinarity, contextualization and articulation, which interrelate the formation and practice of the bachelor as a builder and reconstructor of knowledge, the Accounting Course is methodologically guided in the construction of knowledge, contextualizing, articulating and integrating theories and practices in different languages, technologies and historically constituted contents, understanding the student as an active subject of this process.
In this proposal, interdisciplinarity, constitutes a challenge capable of overcoming the rigid and fragmented school culture, which, in general, is present in the curriculum of the Accounting Sciences Course and which juxtaposes the basic, specific and professional disciplines to work on them in a systematic, integrated manner.
Flexibility is a principle that is reflected in the construction of curricula in different perspectives: in the elimination of the structural rigidity of the course, in the organization of times and spaces and in the treatment of contents.
The dynamization of the curricular organization will be flexible, aimed at deepening specific knowledge, identified as significant in the social and educational reality, and that meet the interests of students. In addition, it must make use of the various information and communication technologies, as a possibility to develop the contents of the different disciplines in the course's daily routine, and also to diversify educational spaces, without losing sight of the global socio-political and economic context. .
The training of a bachelor in Accounting Sciences should be based on a theoretical and practical framework necessary to master knowledge in the area, considering as a priority, the global socio-political and economic context of recent years, based on didactic-academic work. that makes it possible to develop accounting in accordance with national and international standards to meet market demands.
The student of the Accounting Sciences Course will have a humanistic and technical training focused on the development of a cultural and critical-evaluative awareness about the activities relevant to their professional field, which will enable them to fully master functional responsibilities, involving investigations, audits, expertise, arbitrations, notions of actuarial activities and quantification of financial, equity and governmental information, with the full use of technological innovations.