TEACHING STRATEGIES APPLIED IN THE AREA OF MANAGERIAL ACCOUNTING: A STUDY WITH STUDENTS OF THE COURSE OF ACCOUNTING

• Autor(a) principal: Leal, Edvalda Araujo
• Data de Publicação: 2016
• Outros Autores: Borges, Manuella de Piemonte Pereira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/8186

The objective of this study is to identify, in the perception of the students of undergraduate accounting course, what are the main teaching strategies applied in accounting education in the area of managerial accounting that generate greater efficiency of the learning process. The study is classified as descriptive, with a quantitative approach, using a survey with the application of a questionnaire. The sample is composed of 271 students enrolled from the fifth to the tenth period of Accounting Sciences from two educational institutions, one public and another private, located in the city of Uberlândia-MG. For the analysis of the results, we used descriptive statistics and the non-parametric Mann Whitney test. The results showed that the teaching strategies that students considered more significant for learning in managerial accounting are those commonly used by teachers, namely: Group Work/Seminars; Reading/ Directed Study and Lectures. Such results are convergent with related studies on the subject. It was found in the perception of the students that the factors that influence the choice of a teaching strategy applied in the disciplines in the area of managerial accounting relate principally to the educational experience of the teacher and the educational objectives determined for the disciplines.Keywords: Accounting Education; Teaching of managerial accounting; teaching methods and strategies.