Professor perception on the applicability of PBL in accounting education: challenges and limitations

• Autor(a) principal: Morais, Maria Auxiliadora de Oliveira
• Data de Publicação: 2022
• Outros Autores: Gomes, Hellen Bomfim, Lima, Diogo Henrique Silva de, Araujo, Aneide Oliveira, Martins, Joana Darc Medeiros
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/29395
• topic: Problem-based Learning, Active Methodologies, Accounting Teaching.; Inglês (Estados Unidos).; Aprendizaje Basado en Problemas, Metodologías Activas, Enseñanza Contable.; Problem-based Learning, Metodologias Ativas, Ensino em Contabilidade.

Objective: Analyze the perception of accounting professors at public HEIs about the use of the Problem-Based Learning (PBL) methodology in accounting education. Methodology: Semi-structured interviews were carried out with the analysis units composed of nine professors from undergraduate courses in accounting at public universities located in Rio Grande do Norte. The information obtained in the interviews was transcribed and, subsequently, went under the coding process, carried out with the aid of the ATLAS.ti®️ software, enabling the identification of the units of meaning contained in the interviewees' discourse, leading to a content analysis. A data triangulation was carried out using the course plans of the subjects taught by the interviewees along with the information disclosed in the interviews. Results: Based on the results obtained through the interviews, interviewees consider that problem-based learning is an applicable method to the teaching of accounting, especially in courses judged to be of a practical nature. In addition, it was found that the role of the teacher is essential for the successful use of this methodology. However, the analysis of the syllabuses of the subjects taught by the interviewees showed that traditional teaching methods are still predominant. It was observed that the demotivation of students, lack of knowledge of teachers about the PBL method, as well as lack of interest and incentives to use a learning approach based on problems and institutional aspects are factors that hinder and constrain the use of this pedagogical intervention. Study Contributions: The findings contribute to the discussion about the implementation of active methodologies in accounting education, specifically PBL, by identifying aspects that present themselves as challenges that need to be observed and overcome in their use.