Abstract
The central objective of the study was to analyze the understanding of teacher’s counters on the knowledge teachers who contribute to the process of teaching and learning. The study was characterized as descriptive research, conducted through semi-structured interviews and qualitative data analysis. The research population is accountants / teachers of higher education institutions located in the Western Region of the State of Santa Catarina who teach in undergraduate degree in Accounting. The sample was designed intentionally and for convenience, where 5 were selected counters / teachers. The content analysis was structured in four steps: a) Identification of respondents; b) Characterization of the teaching activities; c) Perceptions of teachers regarding the teaching-learning process, d) that manifest understandings about the teaching knowledge. The findings of the research studies conducted by Schulman (1986), Tardif (2002) and Saviani (1996) state, and the teachers knowledge that best contribute in the teaching-learning process according to the respondents are teaching methodology and evaluation appropriate; use of audiovisual resources; content knowledge and institutional policies and good relationship with the academics.
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