Introducing law in accounting: academic representations and resignification of teaching work

Abstract

The article focused on the representations that Accounting Sciences academics make about Law disciplines in their higher education, and how these representations contribute to re-signify the teaching performance. It is certain that the science of Law has a great importance in the formation of the student of the Accounting Sciences course, a fact proven by the importance indexes obtained by the research carried out. The analysis of the data obtained in the carried out research showed that the presence of five disciplines in the area of ​​Law included in the current full curriculum of the Accounting Sciences course at UNICENTRO, has served as a support to increase the performance of the future accounting professional, insofar as that the then student and future Accountant, in their professional practice, should know how to correctly apply the legal norms to the real issues experienced in the daily life of their profession. The research also provided an opportunity to review the foundations of the theory of social representations, applying it to the results obtained in the research instruments answered by 120 students of the 1st year of the Accounting Sciences Course.