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

The career of a higher education professor is shaped by a heterogeneous, complex, and diverse mosaic of institutional contexts. The primary goal of stricto sensu programs consists of developing future researchers and professors through activities centered on research, teaching, and outreach. Along this journey, anxieties about "being" and "becoming" an academic arise: new course formats, precarious contracts, digital fluency, proficiency in teaching methods, scarce support for teaching development, academic competition, and even moral harassment.

Higher education professors take on an extraordinary range of responsibilities: teaching and advising, writing evaluations, participating in research groups, conducting research and publishing, managing outreach efforts, academic administration, and more. Postgraduate programs (PPGs) adequately prepare graduates to develop the skills needed for these many roles? To what extent does juggling multiple responsibilities contribute to professional undervaluation and academic burnout?

Some PPGs focus primarily on research skill development, but most graduates continue to carry out teaching responsibilities at the undergraduate level. What is the contribution of PPGs to the didactic pedagogical training of master's and doctoral students?

The emphasis on research training over the development of pedagogical skills is striking. Isn't it intriguing, primarily when the teaching-learning process extends beyond the university and unfolds daily in the workplace?

In this regard, we are mainly, but not exclusively, interested in the following topics:

• Teacher training
• Teaching-learning processes in undergraduate and graduate courses
• Institutional assessment processes in undergraduate and graduate courses
• Working conditions in higher education
• Academic competition and productivism
• Moral and sexual harassment
• Public policies in higher education
• Dilemmas of graduate studies in administration and accounting
• Distance learning

This theme aims to promote studies on the training and practice of researchers and professionals in Administration and Accounting, broadening to an integral approach to knowledge. It therefore involves the ontological,  epistemological, and ethical dimensions of philosophical-scientific thinking, the ethos and the practical and critical attitude in the field of applied social sciences. It discusses Ethics and Science and possible paradigmatic changes, especially considering socio-economic, socio-material and technological aspects, and their effects on the social body.

In this sense, Aristotelian thinking is recovered, which encompasses epistêmê (scientific knowledge), technical knowledge based on téchnê (knowing how to do) and that resulting from phronesis (knowing how to deliberate in specific contexts, how and when to act) which triangulate and privilege knowledge inherent to action and decision, implying prudence and learning through reflection and direct experience.

In addition, studies that consider other onto-epistemologies, including those not Eurocentric. We want to highlight objectives of research on the subject:

How can we develop “knowing what” (epistêmê), “knowing how to do” (téchnê) and “knowing how to act/be” (phronesis) in the context of new technologies? What are the repercussions for education, research and practice in Administration and Accounting?

At the current time of production, consumerism and technological generative artificial hyperactivity, are there any educational and practical reflections on new, non-Eurocentric onto-epistemes? Is reflection appropriate on decision-making neoliberal hyper-productive organizations?

To what extent is the productive and fast-paced organization receptive to the adoption of critical epistemic knowledge reconciled with technical-instrumental knowledge? What would be the repercussions of the knowledge of native peoples, spirituality and decolonial thinking on education and practices in organizations?

The interdisciplinary fabric of educational management, where the dialog between administration and education takes place, has many ramifications that go beyond the school.

School management is just the tip of the iceberg, which carries the nexus of practices needed to achieve the ultimate goal of educational management. Educational management corresponds to a broader spectrum that involves other more formal arrangements, such as the public and private education systems at the municipal, state, and federal levels.

In these structures, there are organizational actions that contribute to the implementation, maintenance, and change of educational practices, as a mesh of great complexity.

Among the possibilities for discussion, we highlight a few themes:

• The influence of ideological concepts, particularly neoliberalism, and educational approaches on the development and implementation of educational management policies and models;
• Educational management as a peculiar field of study for administration, including from a theoretical-methodological point of view;
• Educational management beyond the 'pedagogical versus administrative' dichotomy; school and education system management as a practice;
• The role of school leaders, including principals, middle leaders (coordinators, supervisors, teachers, etc.), as well as the role played by communities and collegiate organizations;
• Processes and meanings related to educational management based on the democratic management model proposed with the advent of Brazil's re-democratization;
• Political and organizational conditions for promoting school success; educational evaluation; curricular and pedagogical organization of the school; evidence-based school practices; supervision and guidance of pedagogical practice; building educational projects;
• Territories, educational organizations and local development, with a view to the role of educational organizations in actions that foster 'communicational experience' between individuals and social groups who share common experiences in a given space/place.

This theme focuses on developing counter-hegemonic epistemological and methodological approaches within the fields of administrative and accounting sciences. It highlights the importance of critical scientific knowledge and practices, encouraging contributions and debates in this area.

We propose discussions that encompass various methodologies, including feminist, Afro-Latin American, materialist, ethnoecological, hacker activism, as well as discursive and ethnographic methods. These methodologies will be examined in relation to counter, anti, post-colonial, and critical epistemologies. Furthermore, we emphasize that methodological and epistemological discussions can be qualitative, quantitative, or mixed. The objective is to deepen our understanding of the structural inequalities present in society, such as racism, sexism, misogyny, classism, and aporophobia. We also aim to explore the production of privileges and social advantages, including whiteness, racial supremacy, and patriarchy.

Lastly, we welcome critical debates and discussions about integrating research projects with teaching, extension, and management initiatives, particularly those that aim to connect the processes of educational training and scientific research.

Diversity and Inclusion (D&I) practices in organizations involve different audiences and agents in society. Regarding diversity and inclusion in organizations, the literature seems to indicate a consensus on the need to build pedagogies for diversity, especially considering Brazil's social, historical, and unequal context, in which access and permanence to education and the world of work are not egalitarian. Based on this background, our theme is interested in receiving research focused on the understandings as follows:

• What pedagogical strategies have organizations adopted to make the work environment more diverse and inclusive?
• How can individuals and Human Resources professionals deal with resistance from organizations' internal and external audiences to policies that promote D&I?
• How are misaligned D&I discourses and practices characterized, and what results in organizations (e.g., diversity washing)?
• What tensions and contradictions exist between companies' social movements and other civil society agents when promoting D&I actions?
• How to prepare educators and insert D&I themes into the curricula and practices of educational institutions, particularly business schools?
• How can critical approaches (critical pedagogy, critical management studies, critical accounting) help in understanding educational practices for D&I in different organizational contexts?
• How can the construction of pedagogies for diversity help with inclusion practices, considering the micro, meso, and macro levels of analysis?

We encourage research on organizations' general public and their relationship with D&I practices or the experiences of specific populations that make up the social markers of differences in genders, races, social classes, disabilities, sexual orientations, ethnicities, and generations. Other reflections that consider the education-diversity-inclusion axis are also welcome.

Digital Transformation in Teaching and Research in Administration and Accounting is a topic that stands out for its relevance and impact in the contemporary scenario, marked by rapid technological evolution and the growing demand for innovation in educational methods. Digitalization is not limited to the use of technologies in classrooms or laboratories. Still, it involves reconfiguring pedagogical processes, introducing new forms of interaction, and integrating data and systems to promote more effective learning connected to the current organizational and economic reality. However, it is essential to consider the criticisms of the indiscriminate use of technology in teaching and research. Papers addressing the following topics are welcome but not limited to them:

• Teacher training for the use of digital methodologies for teaching and research
• Structures and modes of organization of educational institutions to build knowledge and provide autonomy for educators to teach and research using digital technologies
• Exemplary cases of use of methodologies for teaching digital transformation: Applications and methods
• Impact of Artificial Intelligence on Teaching and Research
• Gamification in the Teaching of Administration and Accounting
• Digital Competencies for Administrators and Accountants in the 21st Century
• Ethical and Security Challenges in the Use of Digital Data in Teaching and Research
• Evaluation of Technological Tools for Teaching Accounting Adoption of Blockchain in Teaching and Research of Auditing and Accounting
• Use of Augmented Reality (AR) and Virtual Reality (VR) for Simulating Business Scenarios
• Public Policies for Digital Transformation in Higher Education
• Critical Perspectives on the Excessive Use of Technology in Education and Research
• Unexpected Consequences of Digital Transformation
• Study on the scope of the use of technologies for human development in business courses
• Critical studies on the unreflective use of technologies and innovations in teaching and learning.

In a continuously evolving environment, shaped by environmental and social challenges, along with the advancement of new technologies, responsible education oriented towards sustainability becomes essential. Initiatives such as HESI (Higher Education Sustainability Initiative) and PRME (Principles for Responsible Management Education) reflect this trend. In this context, educational institutions have the role of preparing the leaders of the future, equipping them for responsible, sustainable, ethical, and civic engagement. To address this challenge, it is important to define effective strategies and pedagogies and to integrate extension activities that generate a positive impact on society. It is equally important to ensure sustainability in higher education institutions (HEIs), addressing aspects such as the use of artificial intelligence and the mental health of students and faculty. Encompassing research from different perspectives, this theme includes discussions focused on:

• Responsible education
• Pedagogies for PRME
• Education for sustainable development
• Education for sustainability
• Integration of extension activities into the curriculum
• Education and social impact
• Distance education for sustainability and extension activities
• Sustainability in higher education institutions and artificial intelligence
• Mental health of students and faculty

Higher education management is dynamic, and its development is ongoing as it reflects cultural, social, and technological changes. As a result, there is a need for the continuous training of educational managers. Thus, it is considered essential to develop research and reflections on the various aspects of higher education management. Such research and reflections help highlight its limitations and potential, which bring new perspectives to courses, programs, disciplines, classes, evaluation systems, and research funding in Business Administration and Accounting.

Main topics but not exclusive:

• Creation of courses and disciplines
• Evaluation and Self-evaluation
• Indicators
• Proficiency exams
• Curriculum
• Funding sources
• Educational processes and regulations
• Management of scientific events
• Management of scientific journals
• Alumni management
• Internationalization
• Innovation and global trends in higher education

Studies involving higher education institutions and the SDGs: 4 Quality Education, 5 Gender Equality, 8 Decent Work and Economic Growth, 9 Industry, Innovation, and Infrastructure, 10 Reduced Inequalities, and 12 Responsible Consumption and Production.

This theme is a discussion space for papers aimed at discussing research methods and strategies in administration and accounting. Considering the diversity of methodological possibilities for research in administration and accounting, the creation of a space that brings together these research strategies allows for a broad and in-depth debate on the topic. In this sense, all ontological and epistemological perspectives are welcome. Submissions of papers that discuss ethical issues and the methodological training of research in administration and accounting are also encouraged. As a way of illustrating (and not limiting) the themes that interest this space, we have:

• Qualitative methods
• Quantitative methods
• Mixed methods
• Post-qualitative methods
• Critical methods (e.g., decolonial, feminist, queer, Indigenous, among others)
• Ethical implications of methodological research strategies
• Aspects of the researcher's methodological training
• Use of software in research in administration and accounting
• Open science and its implications for research in administration and accounting.

Other possibilities for methodological discussion are welcome. 

The training of professors and researchers in Administration and Accounting with a focus on cooperatives and complex and plural organizations (entrepreneurial microenterprises, circular economy institutions, higher education, hospitals, the economy of communion, associations, and Non-Governmental Organizations – NGOs) is essential to build knowledge and practices that meet the contemporary demands of these sectors. This approach integrates ethical values ​​with developing new technical skills necessary for effective and responsible management.

The theme “Education and Research in Management of Cooperatives and Complex and Plural Organizations” creates a space for studies in areas such as strategic management, entrepreneurship, financial and managerial accounting, and auditing in light of the specificities of these sectors. The proposal aims to engage professionals and academics by ensuring training aligned with the needs of these sectors and types of organizations.

Two perspectives guide the papers on this theme:

1. Education and Research in Management of Cooperatives:

The training is aimed at cooperatives' managers, leaders, and educators, focusing on democratic management and social values. This topic includes pedagogical practices and methodologies that enable professionals to understand and apply cooperative principles, adapting management strategies to the collaborative needs of cooperatives.

2. Education and Research in Complex and Plural Organizations:

This theme develops knowledge to manage organizations with multiple objectives and specific values, such as NGOs, associations, and health and education institutions. It emphasizes the training of managers to face the unique challenges of these plural entities, where diverse interests demand a collaborative approach, balancing technical and ethical skills to respond to social, economic, and environmental needs.

By recognizing the importance of Psychology, humanities, traditional knowledge, and Education for training researchers in Administration and Accounting, this theme seeks to promote intersections of these areas to stimulate discussions and dialogues on teaching-learning methodologies. To foster dialogues that integrate these areas' theoretical and practical approaches, enhancing the training of conscious and critical researchers.

In addition to the classic theories of educational psychology, such as Piaget's constructivism and Vygotsky's socio-historical-cultural theory, it is suggested that authors from the humanities and traditional knowledge be included whose approaches offer new perspectives on the formative relationship of researchers in the teaching-learning processes.

The theme seeks to create a space for reflection and exchange on how these contributions can generate new ways of thinking about education and teaching for research in administration and accounting, resulting in more inclusive, intercultural, collaborative practices focused on contemporary challenges.

The following discussions are welcome on this topic:

• Reflections on including contributions from the humanities are understood as the conceptual framework for education for research in Administration and Accounting.
• Contributions from educational psychology, humanities, and traditional knowledge are applied to developing researchers who promote innovation but are conscious and critical.
• Psychological and educational tools for identifying and mediating conflicts in the training of researchers in teaching-learning processes.
• Pedagogical practices that integrate concepts from education, psychology, humanities, and traditional knowledge to foster innovative and collaborative teaching methodologies aimed at training researchers in Administration and Accounting.

The teaching case is a type of approach that encompasses a report of a situation experienced by a professional, a private, public, or third-sector organization, or a specific project of a 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 decision-making, allowing greater integration between theory and practice. The main objective is to be educational and learning-oriented and to develop subject-specific skills.

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, and the author's impartiality in presenting the case and the provision of information. Incidents or dialogues cover the context, background, agents involved, dilemma, and quality of teaching notes.

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

The teaching notes are fundamental because they aim to guide the teacher in the analysis of the case in the educational context, either undergraduate or postgraduate.

The case analysis should be presented exclusively in the teaching notes through discussion questions that offer “possible answers” (quantitative and/or qualitative) - supported by literature references- for each proposed question. In other words, teaching notes should not have a literature review section. References to the literature should be made while articulating the answers to the questions.