TEACHING COSTS AND ACTIVE METHODOLOGY: reflection on students’ accounting learning

• Autor(a) principal: Rodrigues, Carla Renata
• Data de Publicação: 2024
• Outros Autores: Franzoni, Patricia, Gomes de Gomes, Débora
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Exitus
• Texto Completo: https://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/article/view/2485
• topic: Ensino; Aprendizagem; Custos; Ciências Contábeis

This study is characterized as qualitative research and aims to analyze how the use of active methodologies in teaching cost accounting can promote more meaningful learning in accounting course students from a Public University located in the State of Rio Grande do Sul. Thus, the Brainstorming and Peer Instruction strategies were applied to develop the process costing subject. Data was collected through a logbook and by applying a questionnaire about the activity and the students' own learning. Regarding the emerging data, they were analyzed by applying DTA (Discursive Textual Analysis) and grouped into three categories: Previous Knowledge, Active Methodologies and Learning, and Teamwork. Through this study, it was noticed that the graduating students assumed a more active role, were stimulated and motivated, valued teamwork, and shared their thoughts. It was concluded that the developed strategies were productive, making the class more interesting, besides enabling greater student involvement, strengthening the teaching and learning processes. It is important for the teacher to develop a dialogic stance in their classes, promoting debates, bringing problem situations in which the student can participate and present their own ideas.