Neoliberalismo e financeirização: uma análise de suas influências na organização curricular do curso de graduação em contabilidade das universidades federais

Abstract

This work seeks to analyze how neoliberalism and financialization have interfered in the training of accounting professionals, through curricular means, in the establishment of professional competencies and skills and also in the conduct of undergraduate courses. The objective of this work was to analyze how the curricular organization of undergraduate accounting courses offered at federal universities has been organized with the aim of complying with neoliberalist precepts, supported by the process of financialization. To this end, the following methodological path was followed, firstly a literature review was carried out covering the following descriptors: neoliberalism, fina ncialization, accounting, training and curriculum. Next, the curricula of undergraduate accounting courses offered by federal universities in Brazil were analyzed. Subsequently, a survey and systematization of the disciplines with a financial bias offered in these courses were carried out. The basic and complementary bibliographies and the frequency in which the works were included in these documents were analyzed. This production is based on epistemological assumptions that consider knowledge, its producti on and learning within a system of beliefs and specific power relations. Thus, this production is located in the field of critical and interpretative accounting research, which considers accounting training beyond the use of accounting principles in a prag matic, political way and consistent with neoliberal interests.