A study about the curricular internship supervised in the courses of accounting sciences in Brazil with focus on the experiential theory of learning

Abstract

This study aimed to investigate how the Higher Education Institutions organize and operationalize the supervised curriculum internship in the Courses of Accounting Sciences in Brazil using David Kolb’s Experiential Theory of Learning. This is a descriptive study, with a quantitative approach, elaborated through documentary collection in the Pedagogical Projects and / or Internship Regulations of a sample of 210 Brazilian higher education institutions. It was verified that 97% of the investigated institutions establish the Supervised Internship as an activity to be performed individually; the hourly load for carrying out the activity is quite heterogeneous; most institutions establish the responsibilities of students, but not of the other ones (HEIs, professors, ceding companies and supervisors); the central purpose of the Supervised Internship is to expose the student to practical situations and it is possible to visualize the steps of the Kolb’s experiential learning cycle in the regulations of most HEIs investigated.

Keywords

• estágio curricular supervisionado
• curso de ciências contábeis
• teoria experiencial de aprendizagem