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Open access 2026

CONSTRUCTION OF THE TEACHING PRACTICE OF THE ACCOUNTANT WHO BECAME A TEACHER

Abstract: This study analyzes how analyzed how the teaching practice is constituted in accountants who became teachers at public universities in the state of Rio Grande do Sul, Brazil, in the light of the professional socialization theory. This descriptive field research employs a qualitative approach. It examines 14 interviews with professors who teach career-oriented disciplines in the accounting department using narrative analysis. The findings show that the pedagogical practice of accountants who become teachers emerges when they become aware of the knowledge acquired through their experiences and professional socialization. Reflecting on this knowledge, they employ accurate and planned teaching strategies and evaluation methodologies. Regarding the Theory of Professional Socialization, the results indicate that joining the professional environment facilitates the development of the teaching practice of accountants who become teachers. Additionally, experiences with teaching practices, even after years of teaching experience, provide new insights into their classroom behavior. This study offers considerations for improving teacher training and comprehending the formation of teaching identity.

P. Salvador, Débora Gomes de Gomes, R. Santos et al. · 0 citations