8th ANPAD Conference on Management and Accounting Education and Research
EnEPQ 2024

This theme aims to promote studies on the developing researchers and professionals in Administration and Accounting thorough an integrated approach to knowledge, involving epistêmê (scientific knowledge), technical knowledge based on téchnê (knowing how to do) and that resulting from phronesis (knowing how to deliberate in contexts how and when to act). A trilogy that privileges the unity of knowledge, inherent to action and decision, implying prudence and learning through reflection and direct experience.

However, epistemic knowledge has been the basis of higher education, not integrating technical-instrumental knowledge or practical wisdom (phronesis), questioning how it can be learned and improved. The phronetic knowledge was out of the field of reflective and research interest, although present in the reality of the organizational, political, academic, and scientific training environment. Phronesis provides a basis for ethical action and characterizes someone who knows how to act with virtue. Our research problem thus refers to the return of practice to the priority focus of reflection. We highlight some issues:

1. What are the implications of Epistêmê, Téchnê and Phronesis in the development of personal knowledge and reflective practice in organizations?
2. What ethical perspectives do these three concepts indicate and allow us to discuss practices in education, research and teaching in Administration and Accounting?
3. For phronimos (which is prudent), how does their organizational practice reflect episteme, techné, phronesis?
4. How is the virtue ethics in education, teaching and development of professionals and researchers?
5. Which teaching and research methodologies allow the development of “knowing what” (epistêmê), “knowing how to do” (téchnê) and “knowing how to act/be” (phronesis)?
6. How do new technologies affect education and teaching in their dimensions of epistêmê, téchnê and phronesis?
7. What organizational practices and institutional aspects allow the development of epistêmê, téchnê and phronesis?

The teaching case is a type of approach that encompass a report of a situation experienced by a professional, a private, public or third sector organization, or a specific project of practical and / or social nature, which presents a dilemma to be analyzed in the context of undergraduate or graduate education. Thus, the case method subsidizes the decision-making process, providing the opportunity for greater integration between theory and practice. The main objective is educational and learning-oriented and the development of subject-specific skills (Alberton e Silva, 2018).

Some characteristics of a good teaching case include the clarity of the objective and dilemma, its contribution to the area of management knowledge and the context in which it was developed, as well as the author's impartiality in presenting the case, the provision of information. Incidents or dialogues covering the context, background, agents involved and the dilemma, as well as the quality of teaching notes (Alberton e Silva, 2018).

The format of a teaching case is very specific. It is a single 8 to 16 page document organized into two major sections - case description (narrative) and teaching notes.

The case analysis should be presented exclusively in the teaching notes, through discussion questions that offer “possible answers” supported by references of the literature.

It is important to clarify that the teaching cases differ from the case study research methodology. While the case study research methodology aims to answer problems of scientific research and, therefore, its target audience are researchers, the teaching cases aim to promote learning, portraying a situation that allows the achievement of learning objectives, being the its target audience students and teachers.

The research methods are dynamic and in permanent development, as they reflect cultural, social, and technological changes. Therefore, there is a need for continuous education of researchers. Thus, it is understood as relevant to the development of research and reflections on the different Quantitative Research Methods. Such research and reflections make it possible to highlight limitations and potentials to generate new perspectives for research in Business and Accounting.

Main Topics:

- Discussion about quantitative methods on different empirical and theoretical perspectives and the impacts of the application of these methods in the development of knowledge in Business and Accounting.

- Discussion of best practices, limits, benefits, differences, and similarities of quantitative research methods.

- Empirical implication of the choice of certain methods over others, that is, how empirical strategies choices impact results and, consequently, the conclusion of the studies.

-  Building instruments and data collection: structured and unstructured databases, big data, survey, experiments, simulations, scales developments, validation, reliability, etc.

- Data analysis: statistical analysis, econometrics, psychometric, scientometrics, bibliometrics, informetrics, webometrics, patentometric, altmetric, machine learning, data mining, free and commercial softwares, programming, etc.

- Rigor in presenting and discussing results, quantitative research reproducibility, and data management, etc.

- Ethical issues related to all stages of the quantitative research, from planning to publication.

- Teaching quantitative research methods: challenges and opportunities in Business and Accounting undergraduate and graduate courses.

The promotion of educational initiatives oriented to sustainability and spirituality has taken place in three instances: institutional, organizational, and didactic-pedagogical. Since the 1970s, conferences, charters, and principles have contributed to the dissemination and institutionalization of sustainability in education. In Brazil, at the end of the 1990s, the theme became mandatory in higher education (Law 9795/1999). In parallel, studies of spirituality in organizations gained strength, legitimized by the MSR (Management, Spirituality and Religion) group at the Academy of Management. In 2015, from Agenda 2030 and the Sustainable Development Goals, Education for Sustainability and Spirituality gained more visibility. The responsibility of Higher Education Institutions (HEIs) is to translate the global goals into studies and learning experiences that foster the formation of responsible and conscious professionals. Initiatives related to curricular and co-curricular experiences, pedagogical experimentation, active and innovative methodologies are fundamental for the development of professionals prepared to deal with the socioeconomic and environmental challenges of society. And as of 2018, the guidelines for Extension in Brazilian Higher Education have also been challenging the management of HEIs. The approach considered here can contribute to meeting this guideline. Thus, the proposed theme is dedicated to exploring experiences of HEIs and professor-researchers in the scope of Education for Sustainability and Spirituality in Business, Accounting and Tourism courses, contemplating, but not limited to:

- Curricular and co-curricular experiences; inter, multi and transdisciplinary.

- Use of active and innovative methodologies.

- Definition, monitoring, and reporting of the HEIs' social impact.

- Teacher training towards Education for Sustainability and Spirituality.

- Challenges and advances in the adaptation of courses in Administration, Accounting and Tourism to regulatory aspects, to the principles of certifiers, accreditors, and associations (PRME; Global Compact, AMBA, EQUIS/EFMD, AACSB)

- Curricularization of extension experiences.

Qualitative research strategies: case study, grounded theory, action research, design science research, ethnography, phenomenology, oral history, life history. Procedures for data collection: documental study, observation techniques, interviews, focus group. Interpretation and analysis of qualitative data. The use of computational resources in qualitative research. Information and Communication Technologies. The process of planning, developing, writing, discussing the results and preparing the research report. Quality challenges in qualitative research. Quality criteria, internal consistency. credibility, reliability and validity of qualitative research in administration and accounting. The researcher's role to build research with replicability potential. The use of multiple sources of evidence in qualitative research and the different sources of data triangulation. Theoretical saturation as a reliability generator for qualitative research. Construction of analytical categories using qualitative research software. The use of qualitative propositions for empirical data validation. Other topics that are relevant for this community of researchers in qualitative methods and like's learning more about use this method.

Due to their academic-scientific nature, stricto sensu graduate programs prioritize the development of researchers. Specifically in relation to the areas of Administration and Accounting, graduates usually teach in higher education. Despite this panorama, the discussion remains about the need to contemplate, in the scope of stricto sensu graduate programs, didactic-pedagogical components related to teaching training that are oriented to the business area. It is assumed, then, that the exercise of teaching aimed at training administrators and/or accountants requires reflection and analysis regarding curriculum components, teaching methodologies and assessment practices, among other aspects, in order to provide learning experiences that result in training as provided for in the current National Curriculum Guidelines (DCN) for Administration and Accounting courses.

Specifically with regard to teaching in stricto sensu graduate programs, there is little focus on training for academic guidance, supervision of teaching internships, evaluation of scientific works, university management, among other roles that professors in the area can assume, so that this gap compromises the development of an academic professional identity. Thus, it is observed that the understanding of the role of professors in the business area is fragmented and superficial, bringing as possible consequences the departure from the profession, the lack of responsibility and commitment to teaching, in addition to an inadequate pedagogical practice considering the current circumstances.

In addition to this panorama, is the introduction of new technologies in the teaching-learning process, as well as in business relationships, resulting in the demand for new skills for professional training. Both the student profile and the teacher profile are subject to the challenges and possibilities that the business environment presents, mainly due to new technologies. Factors such as high technical level deepening, interaction with digital environments, application of business reality simulations and creativity, are present in the current DCN of Administration and Accounting courses, so that teaching in the business area