Ensino-aprendizagem da contabilidade de custos: componentes, desafios e inovação prática - doi: 10.4025/enfoque.v24i2.5788

Abstract

It’s a challenge for the Accounting professionals, who don’t have their graduation into the teaching area, to face a college classroom. The teaching and learning processes are very distincts, however articulated between each other. The learning is an individual process that happens when the pupil shows the changes that have occurred is his/her own conduct. Teaching, on the other hand, implies on a creating conditions process so that the student can get systemically relationated to the enviroment, it means, it implies on planning and organizing the perfect circunstances for the student to learn. In this article the focus is the professor of the Accounting area, more specifically the professor of cost area, because it is one of the most important subject considered in this professional field with a big expansion which stands firmly, this way, it gives the importance of this piece of work as an element of the aplicated practices to the teaching theory in the Cost Accounting . People discuss the reasons of learning in this subject as: motivation and resistence. In conclusion, it brings an aplicated dynamics to the Cost Accounting teaching that might be used in other subjects for its sense and easy adaptation. The methodology used was a documental and bibliographic review together with observations of lived experiences in the classroom. People believe that it’s about a inovating work by the playfulpedagogical point of view which will bring more endorsement and a new vision of the educative practice in the Cost Accounting.