Metodologias Ativas no ensino de Ciências Contábeis: uma análise da adoção da Aprendizagem Baseada em Problemas durante o ensino remoto

Abstract

The usual pedagogical practices, in the teaching of accounting, for many years was limited to a model in which the teacher was protagonist of the process and used as methodological resources in most classes, the dialogue exhibition. Over the years, the learning process of accounting education has undergone adaptations with teachers developing new strategies thus promoting a change in the educational paradigm. The use of active methodologies emerges as a strategy to promote this change. The adoption of problem-based learning, being one of the tools adopted, allows significant learning where the student becomes the protagonist of the teaching-learning process. The use of ABP during face-to-face accounting classes has become a differential. However, with the educational scenario being shaken by the pandemic of the new coronavirus, which plagued the world at the beginning of 2020, the ways of educating needed to be modicated in the face of a new scenario. Teachers who already adopted in their preschool classes, methodologies, as in the APB, have to make a migration and review new teaching practices. The objective of work is to investigate the perception of students, in the face of the adoption of an active methodology of teaching, adopted here by the Learning Based on Problems, from the perspective of a differentiated way in the process of teaching: the emergency remote education. To accomplish this work, ABP was applied in three disciplines of a graduate course in an Institution of Higher Education, in the course of Accounting Sciences, with a sample of 74 students. The research is framed as quantitative, being carried out the collection of data through questionnaires, interview with focal group, participant observation and register of teaching journal. The results presented demonstrate and corroborate the importance and relevance of ABP in the degree course in Accounting Sciences, concluding with some suggestions for the teacher regarding the achievement of this activity in the remote mode.