Políticas de currículo para o curso de Ciências Contábeis : relações entre a proposta da UNEMAT e a proposta de currículo mundial

Abstract

The research analyzes the relations between local politics and global politics in the field of study. The study object is the curriculum of Accounting Sciences from UNEMAT (University of the State of Mato Grosso), located in the Tangará da Serra's campus, from 2005 to 2010, in its relations with the World Curriculum considered by multilateral agencies for the Accounting courses. The main objective is to analyze the relation between the Accounting curriculum from UNEMAT and the World Curriculum. To carry through the research, the knowledge of the cycle of politics mainly by Ball and Bowe (1992), Ball (1992, 1994, 1998, 2004, 2005, 2009), Lopes (2008), Lopes and Macedo (2011) and the notions of globalization by Santos (2002) were used. In methodological terms, the research is of qualitative nature and data collection occurred through bibliographical, documental and oral sources, more specifically, document analysis that configure the politics of curriculum studied and interviews with UNEMAT professors. The results point the interests of the global economy printed by multilateral agencies; that these interests influence local curricular politics, but not necessarily determine them, because politics are recreated, reinterpreted and re-signified in the context of the local reality, attributing new meanings to the global politics, enabling a nonvertical articulation between local and global and between global and local. The curriculum policy for the Accounting course at the UNEMAT campus in Tangará da Serra does not have a direct relation with the World Curriculum, however its influence is perceived by means of the National Curricular Guidelines and in the speech of the interviewed professors, demonstrating that the politics are recontextualized through a cyclical process of circulation of texts and speeches.