TEACHING OF THE ACCOUNTING: SOME SUGGESTIVE AND CRITICAL ASPECTS OF THE GRADUATION AFTER RESULT OF THE NATIONAL EXAMINATION OF PERFORMANCE OF STUDENTS (ENADE) - 2006

Abstract

This work presents a discussion on the results of the National Examination of Student Performance (ENADE) – 2006, for the Accounting Sciences course. The methodology used was documental analysis of the ENADE/2006 report, accompanied by bibliographic research on the teaching of accounting. The text contains a brief quantitative retrospective of Brazilian higher education, clarification of the ENADE, clarifies the ENADE and analyzes the result of the examination for the Accounting Sciences course. The article then raises critical issues concerning the Accounting Sciences course. Finally, it seeks to elaborate and suggest changes for the correcting problems that exist in the teaching of accounting in the country, presenting suggestions for effective changes in the dynamics of teaching-learning, enabling improvement in the student learning.