PEDAGOGICAL CONCEPTS AND CHANGES IN ACCOUNTING POLICIES: A STUDY ON THE EDUCATIONAL MODEL ADOPTED AT A PUBLIC UNIVERSITY TRAINING AND CRITICAL-REFLEXIVE COUNTER

New demands in professional accounting practices have emerged in the context of convergence of national accounting standards with IFRS. Such claims suggest the adoption of a new educational paradigm, seeking to enter the teaching practice mechanisms and didactic teaching using active methods, characterized by dialogue between teacher and pupil, through which knowledge is constructed together, supplanting the methodology usually called passive educational conception. This research sought to identify the educational concept used in a public IES Salvador. One interpretive approach was adopted, using qualitative and quantitative techniques. The results suggest that there is a predominance of the educational model of passive design, characterized by a dominant perspective of the teacher as having knowledge, discouraging the development of new professional profile with critical, analytical, reflective. A substantial proportion of respondents also made clear perception that the more intensive use of active methodologies could help to prepare students with the profile that the market has sought.