Significados do conhecimento para alunos do curso de ciências contábeis : uma teoria substantiva

Abstract

The knowledge passed through evolutionary stages until become a crucial factor to modern society, transcending its philosophical functionality and being responsible for social-economic development by its technologies. Its current value is based on its relationship with production factors, and in this context Accounting (patrimonial science) directs its studies mainly for the measure of this assets, without concerning with its meaning for society. In this context it was elaborate the following question: What are the meanings attributed to knowledge by accounting students of public and private educational institutions in the city of Maringa / PR To answer this question it was chosen the grounded theory qualitative methodology that provides a substantive theory responsible for explaining the analyzed phenomena. Its application involved field data collection with semi-structured interviews and writing field notes. It were recorded 08 (eight) interviews with graduation students applied in Accounting course in 2015. The sample includes 04 (four) men and 04 (four) women, among them there were 03 (three) students applied in the first year, 02 (two) students applied in the second year, 02 (two) in the (third) year and 01 (one) in the (fourth) year. Regarding the school shift, 75% of respondents were applied in the night shift, and the reason for this fact is because the private institution does not have vacancies for the morning shift. The interviews were recorded and transcribed according to authorization and confirmation of the respondents, and their transcripts were imported into the software ATLAS/ti where it were started the data coding process. The first analytical step is realized by microanalysis, in which 1.995 codes were generated and resulted in 31 different categories. The next step of the coding process was the axial coding, which is responsible for organizing the categorization made previously and concomitantly realized with the selective coding of the data, which is responsible for integrate and refine the theory. In the end it were identified 04(four) main categories, segmented by 04(four) subcategories, with 18 properties and 48 dimensions. Through the coding procedures it was established the Applied Knowledge for central category, and the following sentence for fundamental hypothesis: Knowledge is important and meaningful if it is possible its practical application. It was also analyzed the fundamental hypothesis with the socioeconomic background of the respondents and the categories emerged from the coding process, and by that it was generate the substantive theory through the detailed analyses process, enunciated as: accounting students means knowledge from its practical application. Such explanation can be identified in all the interviews, which shows that the utility of the knowledge presents itself in its practical application, especially in the workplace, considered as stage where the useful knowledge materializes. Understanding the meaning of the search for knowledge reflects in the social performance of future accountants, as it will result in the improvement of teaching and learning procedures, which consequently will increase the satisfaction with the accountings professional area. The results presented here are intended to support further researches on the causes and consequences of knowledge social meaning