Introductory Pedagogical Practices in the Accounting Course

There are many questions about the real role of the accountant in the globalised economic and financial scenario. That view of the accounting professional as a 'bookkeeper' is losing ground and a new, broader market is opening up. The 'modern accountant' will have to adapt to these demands, adapting their knowledge and redirecting their studies towards a broader area than the traditional 'debit and credit'. And, without a doubt, this change begins in the early stages of the Accountancy course. Therefore, not only the student, but the teacher himself needs to renew and energise himself in order to transmit the new labour market guidelines to his students. And finding ways to teach accounting in a dynamic and interactive way is becoming a major challenge for teachers in the field. As well as reporting on the current scenario, this paper aims to project the near future of the course, specifically at the Federal University of Maranhao, but with a broad vision, covering accounting courses in general.