The case describes the situation of a Brazilian accounting courses in undergraduate programmes middle-class family, as an alternative to teach introductory In its solution, it was used an accounting system, adapted to...The case describes the situation of a Brazilian accounting courses in undergraduate programmes middle-class family, as an alternative to teach introductory In its solution, it was used an accounting system, adapted to the needs of register, control, and information of the family equity, through the application of the content of introductory accounting. The authors aim to offer a didactic and playful alternative for the teaching of introductory accounting in undergraduation courses, such as business management, accountancy, economy, and others in which this course is offered. The aim is to show the integration of accounting contents offered in the course, applied to the most common and nearest experience of freshmen in their first year during the undergraduate program： the family. The case can be solved in two phases： In the first, during a class of up to 100 minutes, the professor develops six activities, culminating in the students answering up to four suggested questions; in the second, whose application is left to the professor, in another class further ahead, is numerical.展开更多
The main purpose of our paper is to identify and analyse the underlying stereotype attributes concerning accountant,accounting and users through cartoons.Doing so,we aim to capture insights of how this spectrum of soc...The main purpose of our paper is to identify and analyse the underlying stereotype attributes concerning accountant,accounting and users through cartoons.Doing so,we aim to capture insights of how this spectrum of society perceives actors involved on accounting issues.Our study also differs from others as our period of analysis is long,79 years,from 1925 to 2003.As we have the advantage of a long period and a popular non-professional database,we can work with multiple actors as accountant,accounting and users,instead of focusing on single one.And the richness of database also allowed splitting these main actors in 7 actors.In order to capture stereotype nuances of multiple actors from a cartoon database,we use discourse analysis method that has been used on other studies of identity but not to study accounting issues.As cartoons are composed by images and texts to give a message,it is richer to analyze discourse beyond images and texts.Our results are mainly consistent with previous studies although we found some different results when considering different periods of time as well new findings about tax actors such as taxpayers,tax agent and tax accounting.展开更多
文摘The case describes the situation of a Brazilian accounting courses in undergraduate programmes middle-class family, as an alternative to teach introductory In its solution, it was used an accounting system, adapted to the needs of register, control, and information of the family equity, through the application of the content of introductory accounting. The authors aim to offer a didactic and playful alternative for the teaching of introductory accounting in undergraduation courses, such as business management, accountancy, economy, and others in which this course is offered. The aim is to show the integration of accounting contents offered in the course, applied to the most common and nearest experience of freshmen in their first year during the undergraduate program： the family. The case can be solved in two phases： In the first, during a class of up to 100 minutes, the professor develops six activities, culminating in the students answering up to four suggested questions; in the second, whose application is left to the professor, in another class further ahead, is numerical.
文摘The main purpose of our paper is to identify and analyse the underlying stereotype attributes concerning accountant,accounting and users through cartoons.Doing so,we aim to capture insights of how this spectrum of society perceives actors involved on accounting issues.Our study also differs from others as our period of analysis is long,79 years,from 1925 to 2003.As we have the advantage of a long period and a popular non-professional database,we can work with multiple actors as accountant,accounting and users,instead of focusing on single one.And the richness of database also allowed splitting these main actors in 7 actors.In order to capture stereotype nuances of multiple actors from a cartoon database,we use discourse analysis method that has been used on other studies of identity but not to study accounting issues.As cartoons are composed by images and texts to give a message,it is richer to analyze discourse beyond images and texts.Our results are mainly consistent with previous studies although we found some different results when considering different periods of time as well new findings about tax actors such as taxpayers,tax agent and tax accounting.
