O Impacto das Metodologias Ativas no Ensino e Aprendizagem nas Ciências Contábeis Segundo a Percepção Docente

Abstract

Bibliographic evidence suggests that active methodologies brought positive contributions to the teaching-learning process, thus, it can be inferred that, active methodologies brought changes that are related to the premises of national curricular guidelines for the Undergraduate course in Accounting. In this context, this article studies the effect of active methodologies on the competences and skills conceived during the first semesters of the Accounting course, in the teaching perception. The work was directed to seven teachers, from the first two semesters of the Accounting Sciences course, from a Higher Education institution in the capital of Mato Grosso do Sul that implemented Active Methodologies in their courses in 2019. The interview was held, through a questionnaire with seventeen questions, including closed questions for parameterization of the sample and discursive about the objective of the study. The analysis of the content of the interviews allowed to categorize the results in a quantitative and qualitative way. It was found that 85.7% of respondents have been teaching for more than 6 years and that everyone has been using active methods for at least 1 year (mostly between 2 and 5 years) and in most of their disciplines, and a percentage significant perceived several skills and competences developed by students through the use of Active Methodologies. The most used methodologies among the interviewees are the “inverted classroom” and “problem-based learning”. It is concluded that, in the interviewees' perception, the active methodologies increased the development of the competences and skills of the students of the Accounting course. In addition, in the perception of most of the teachers interviewed, the active methodologies compared to the traditional methodology facilitated the students' learning process.