THE CONCEPT OF AN INVESTIGATIVE PROFESSOR: KNOWLEDGE AND SKILLS REQUIRED FOR REFLEXIVE TEACHING IN THE ACCOUNTING AREA

Abstract

A culture of investigation is substantiated in the idea of educative science in which every classroom is a laboratory and each teacher  a member of the scientific community. This article aims at presenting, discussing and analyzing leading investigative trends on teacher formation in the reflexive perspective, and, thus, depicting the knowledge and skills required to aid such a teaching experience materialize, especially in the Accounting area. In order to reach such an objective, a theoretical essay was prepared consisting of a logical-reflexive exposition emphasizing personal arguments and interpretation. It was found that the concept of a reflexive professor in the Accounting area is applicable and viable, because it regards professional knowledge of teaching in general, and it especially concerns the implementation of a policy of graduation and personal-professional valorization of teachers, as well as  their Universities. The knowledge and competencies required for reflexive teaching are mainly attitudinal, for action, methodological and communicative. To conclude, the reflexive model plays a fundamental role in the formation of professors and teachers, especially in Accounting, in that it aims at developing attitudes and competences related to the problems of teaching practices and reaching personal and professional autonomy for teachers.