A RACIONALIDADE PEDAGÓGICA SUBJACENTE: O QUE ESTÁ POR TRÁS DOS DISCURSOS DOS PROFESSORES DO CURSO DE CIÊNCIAS CONTÁBEIS?

The face of educational dilemmas requires a different rationality different from t hose the dominant ideology. Understanding the pedagogical rationality as a established element of educational action, became relevant investigate how this integrates the political pedagogical project, the curriculum and the faculty practices in higher edu cation. Thus, the main purpose of this work is to analyze the aspects that reveal and characterize the rationality faculty members practices in the Undergraduate Accounting Program of the Federal University of Ceará - UFC. In view of the nature of the elem ents to be analyzed and on the basis of the research problem, it was opted to the modality of collaborative research, using research techniques such as focal group interviews and reflexive sessions. It was concluded that aspects of pedagogical rationality that can be synthesized in the ability to justify their practices, the balance of the various rationalities that are present and are essential in the formation of the accounting student, which allows even the drafting of own concepts about faculty practice s, will provide through the political pedagogical project, the curriculum and faculty practices an action reflexive educational and transformative