COOPERATIVE LEARNING AS A TEACHING STRATEG FOR ACCOUNTING: INTELLECTUAL SKILLS OF THE COGNITIVE DOMAIN TAXONOMY

• Autor(a) principal: Pereira, Ivone Vieira
• Data de Publicação: 2018
• Outros Autores: Silva, Cesar Augusto Tiburcio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/12296
• topic: cooperative learning. Application. Analysis; Aprendizaje cooperativo. Aplicación. Análisis.; Aprendizagem cooperativa. Aplicação. Análise.

Professional qualification has been influenced by the demands of the labor market, which has required intellectual skills for professionals to be absorbed into the work environment. Among these skills, communication and social interaction are especially important. In this sense, the present research seeks to verify the contributions that cooperative learning can provide for the academic performance and communication skills of accounting graduates.  In order to reach such objective, two intellectual abilities of Bloom´s taxonomy were chosen: application and analysis. In the application, the academic performance was verified through the Jigsaw cooperative learning strategy, and in the analysis, the written communication was investigated through the Cloze technique. The experiment was carried out with the academics of the seventh period of Accounting Sciences of a public university. The sample consisted of 34 students enrolled in the discipline of Fiscal Accounting. The collected data were analyzed using analysis of variance for the application and analysis category and the Tukey test. The results revealed that cooperative learning contributed to improved written communication skills; however, there was no significant difference in the application category (academic performance).