Construction of knowledge in Accounting:: a debate on learning styles and active methodologies

• Autor(a) principal: Souza, Gustavo Henrique Dias
• Data de Publicação: 2023
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/60461
• topic: Estilos de Aprendizagem; Metodologias Ativas; Ensino-Aprendizagem; Ciências Contábeis; Learning styles; Active methodologies; Teaching-learning; Accounting

Based on advances in the debate on the teaching-learning process and its new configurations, this bibliographic review sought to present the holistic view of active methodologies in the educational process. Individual characteristics that may suggest different learning preferences were included in this discussion, highlighting learning styles. To provide an overview of learning styles studies, some models were presented about these styles and how they can be expressed. Furthermore, a link was established between active methodologies and learning styles. Based on this constructed relationship, a brief review of studies on active methodologies and learning styles applied to Brazilian accounting education was carried out. The results showed that, despite the complexity in this scenario, attempts have been made to include active learning methodologies in the teaching of accounting in the Brazilian context. Studies have analyzed the effects of students' and teachers' learning styles, as well as the teaching methods used, and have highlighted the importance of considering learning styles in the planning of teaching strategies. The adoption of active learning methodologies has been shown to have an influence on students' performance, and strategies such as group work, guided reading, and expository lectures have been considered effective in learning. It’s expected that this review can help in understanding the concepts related to the topics discussed here and create reflections to encourage planning and possible adoption of active methodologies in higher education in accounting.