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Revista Brasileira de Educação

versão impressa ISSN 1413-2478


LIMA, Licínio C.. The paradigm of accounting education: Educational policy and administrative perspectives of higher schooling in Portugal. Rev. Bras. Educ. [online]. 1997, n.04, pp.43-59. ISSN 1413-2478.

What is here called a paradigm of accounting education (education seen merely as business) is a result of social policy and educational tendencies specially present in the central countries from the beginning of the 80's and which have been object of  globalization and putting in the context of other countries such as Portugal. This is a grouping of diverse elements such as, among others, privatization and deregulation, the educational market and free choice policies, institutional assessment, quality control and verifying educative efficacy in organizations. These administrative and scientific perspectives as well as the defense of Portugal's higher schools', specifically the  universities, upholding the forms of organization and management which are considered typical of the private productive sectors are analyzed critically in the light of  university education democratization. It theoretically considers three distinct institutional university models, taking into account Portuguese reality of the last decades~ and seeks to characterize them by ca/ling attention to their partial coexistence at present and to the tensions that result there from which mark the institutional crisis of the university. This crisis is frequently mentioned when referring to the modernizing and privatizing of education. The principal elements which characterize accounting education, as well as to the movement for rethinking management and institutional autonomy. Finally some essential vectors are presented to overcome the present institutional crisis of the university, defending its re politicizing in democratic terms.

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