This study aims to evaluate the knowledge prevalent in teachers perceived as model professors by students in an accounting course at a public Brazilian university. The study is justified by the recent significant changes in accounting in Brazil. To achieve this purpose, a qualitative study was structured in which the following research strategies and data collection techniques were used: (i) bibliographical research concerning relevant literature on the subject; (ii) documentary research examining teacher evaluations made by the institution; (iii) questionnaires completed by students in their last year; (iv) focus groups with a number of the students who responded to the questionnaires; and (v) semi-structured interviews with professors characterized by students as model professors. Supported by discussions concerning the knowledge, expertise, and skills needed for teaching (Shulman, 1986; Garcia, 1992; Freire, 2000; Pimenta, 1998; Pimenta & Anastasiou, 2002; Gauthier, Martineau, Desbiens, Malo, & Simard, 1998; Tardif, 2003; Cunha, 2004; Masetto, 1998; Braslavsky, 1999; Perrenoud, 2000; Zabalza, 2006) and those required for teaching accounting (Antonelli, Colauto, & Cunha, 2012; Miranda, 2011; Catapan, Colauto, & Sillas, 2011; Vasconcelos, 2010; Slomsky, 2009; Araujo & Santana, 2008; Celerino & Pereira, 2008; Andere & Araújo, 2008; Laffin, 2005), as well as research on exemplary teachers (Young & Shaw, 1999; Lowman, 2007), the following results were obtained: the subjects responsible for the most significant learning experiences during the program were those perceived as the basis of the program (Basic, Intermediate, and Advanced Accounting) and that had the greatest practical application. The main criteria for selecting model teachers were the teacher's teaching methodology, attitudes, and personal qualities. Furthermore, it was observed that the three types of teaching knowledge that supported these choices were, in order of importance, didactic knowledge, mastery of content, and experiential knowledge. These results demonstrate the need for systematic teacher preparation for teaching; the need for continuing education, especially to obtain more knowledge on the content being taught; and the importance of the teachers' being connected with market practices.
Accounting; Teaching; Model Teachers; Knowledge
