Analysis of Competencies in the Accounting Education Project

The objective of this research was to analyse the consistency between the Pedagogical Political Project, the legislation relevant to higher education in Brazil, and teaching practices, through the eyes of the coordinator and teachers of an undergraduate Accounting course in the city of São Paulo. Qualitative research was the selected method. In the first stage, an interview script was used with the course coordinator and, in the second stage, with the teachers. The results of the first stage indicate that, in the coordinator’s view, the notion of competencies is addressed from the first day of the course and in all training subjects: basic, professional and theoretical-practical. The results of the second stage indicate that, despite working with the notion of competencies, most teachers are not familiar with the concept of competency-based pedagogy, but apply this concept even though they are not familiar with the theory. It was also found that the pedagogical policy project includes the guidelines contained in the National Curriculum Guidelines.