A contribui????o para a forma????o do profissional cont??bil proporcionada pelo ensino mediante jogos de empresa

O papel da contabilidade ?? transformar a informa????o em uma ferramenta ??til no processo de gest??o das organiza????es. Cabe ao profissional cont??bil contribuir para que isso ocorra, procurando se adaptar as novas exig??ncias do mercado. Assim, o presente estudo teve por objetivo identificar quais as contribui????es proporcionadas para a forma????o do profissional cont??bil mediante a aplica????o dos Jogos de Empresas, a partir da Disciplina Laborat??rio de Gest??o II nos semestres 02/2009 e 01/2010. Os sujeitos da pesquisa foram os alunos de Ci??ncias Cont??beis que cursaram Jogos nesse per??odo. Procurou-se analisar as percep????es dos discentes sobre os ensinamentos que eles obtiveram. A an??lise classifica-se como qualitativa. Os instrumentos utilizados na coleta de dados consistiram em entrevista semi-estruturada e nas observa????es das aulas. Ap??s a an??lise de conte??do com base nos dados coletados, os resultados confirmaram que os Jogos de Empresas contribu??ram na forma????o dos alunos, proporcionando uma Vis??o Sist??mica, uma Capacidade de Avaliar o Impacto das Decis??es Tomadas, uma Vis??o Cr??tica de An??lise de Mercado, uma Vis??o da Import??ncia do Comportamento Inter Pessoal e uma Compreens??o da Necessidade de Obter Informa????es para Melhorar o Processo de Tomada de Decis??es. A pesquisa ?? inovadora, pois no Brasil ainda n??o ocorreram pesquisas que indicassem as contribui????es dos jogos na forma????o dos alunos de contabilidade. Por fim, conclui-se que os contadores podem desenvolver suas capacidades gerenciais e obter uma vis??o sist??mica, vivenciando na pr??tica, os Jogos de Empresas.The role of accounting is to transform information into a useful tool in the management process in organizations. The accountant to contribute so that this occur, looking for to adapt the new requirements of the market. Thus, the present study was to for objective to identifying to which the proportionate contributions for the formation of the accountable professional by means of the application of the business games, from Discipline Laboratory of Management II in semesters 02/2009 and 01/2010. The research subjects had been the pupils of Accountable Sciences that had attended a course Games in this period. It was looked to analyze the perceptions of the learning on the teachers that they ??ve got. The analysis is classified as qualitative. The instruments used in the collection data had consisted of semi-structured interviews and the comments of the lessons. After the content analysis on the basis of the collected data, the results had confirmed that business games had contributed to development of the pupils, providing a Systemic Vision, a Capacity To evaluate the Impact of the Taken Decisions, a Critical Vision of Analysis of Market, a Vision of the Importance of Personal the Inter Behavior and an Understanding of the Necessity To get Information To improve the Process of Taking of Decisions. The research is innovative, therefore in Brazil research had not yet occurred that indicated the contributions of the games in the formation of the accounting pupils. Finally, it is concluded that the accountants can develop its managerial capacities and get a systemic vision, living deeplyin the practical one, the business games