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

Detalhes bibliográficos
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
Resumo: 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.
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spelling Professor perception on the applicability of PBL in accounting education: challenges and limitationsPercepción de los profesores sobre la aplicabilidad del ABP en la educación contable: desafíos y limitacionesPercepção docente sobre a aplicabilidade do PBL no ensino contábil: desafios e limitaçõesProblem-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.Objetivo: Analizar la percepción de los profesores de Ciencias Contables de las IES públicas sobre el uso del Método de Aprendizaje Basado en Problemas (ABP) en la educación contable. Metodología: Se realizaron entrevistas semiestructuradas con la unidad de análisis compuesta por nueve profesores de cursos de pregrado en Contabilidad de universidades públicas ubicadas en Rio Grande do Norte. La información obtenida en las entrevistas fue transcrita y, posteriormente, pasó por un proceso de codificación, realizado con la ayuda del software ATLAS.ti®, permitiendo la identificación de las unidades de significado contenidas en el discurso de los entrevistados para proceder con el análisis del contenido. Se realizó una triangulación de datos utilizando los planes de curso de las asignaturas impartidas por los entrevistados y la información de las entrevistas. Resultados: A partir de los resultados obtenidos a través de las entrevistas, se encontró que los entrevistados consideran que el aprendizaje basado en problemas es un método aplicable a la enseñanza de la Contabilidad, especialmente en disciplinas consideradas de carácter práctico. Además, se encontró que el rol del docente es fundamental para el uso exitoso de esta metodología. Sin embargo, el análisis de los planes de estudios de las asignaturas impartidas por los entrevistados mostró que aún predominan los métodos tradicionales de enseñanza.  Se observó que la desmotivación de los estudiantes, el desconocimiento de los docentes sobre el método ABP, la falta de interés e incentivos para utilizar un enfoque de aprendizaje basado en problemas y aspectos institucionales son factores que dificultan y limitan el uso de esta intervención pedagógica. Contribuciones al estudio: Los hallazgos contribuyen a la discusión sobre la implementación de metodologías activas en la docencia contable, específicamente el PBL, al identificar aspectos que se presentan como desafíos que deben ser observados y superados en su uso.Objetivo: Analisar a percepção dos docentes de Ciências Contábeis das IES públicas a respeito da utilização da metodologia de aprendizagem baseada em problemas (PBL) no ensino contábil. Metodologia: Foram realizadas entrevistas semiestruturadas com unidade de análise composta por nove docentes de cursos de graduação em Ciências Contábeis de universidades públicas localizadas no Rio Grande do Norte. As informações obtidas nas entrevistas foram transcritas e, posteriormente, passaram por um processo de codificação, realizado com o auxílio do software ATLAS.ti®, possibilitando identificar as unidades de significados contidas no discurso dos entrevistados, permitindo a análise de conteúdo. Realizou-se uma triangulação de dados utilizando os planos de curso das disciplinas ministradas pelos entrevistados e as informações das entrevistas.  Resultados: Com base nos resultados obtidos por meio das entrevistas, foi constatado que os entrevistados consideram que o problem-based learning é um método aplicável ao ensino da Ciência Contábil, principalmente nas disciplinas julgadas como de cunho prático. Além disso, verificou-se que o papel do docente é fundamental para o sucesso da utilização dessa metodologia. No entanto, a análise dos planos de curso das disciplinas ministradas pelos entrevistados demonstrou que os métodos de ensino tradicionais ainda são preponderantes. Foi observado que a desmotivação dos discentes, a falta de conhecimento dos professores sobre o método PBL, a falta de interesse e incentivos para utilizar uma abordagem de aprendizagem baseada em problemas e aspectos institucionais são fatores que dificultam e limitam a utilização dessa intervenção pedagógica. Contribuições do Estudo: Os achados contribuem para a discussão acerca da implementação de metodologias ativas no ensino de contabilidade, especificamente o PBL, ao identificar aspectos que se apresentam como desafios que precisam ser observados e superados em sua utilização.Portal de Periódicos Eletrônicos da UFRN2022-07-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2939510.21680/2176-9036.2022v14n2ID29395REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez.2176-903610.21680/2176-9036.2022v14n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/29395/15876Copyright (c) 2022 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessMorais, Maria Auxiliadora de Oliveira Gomes, Hellen Bomfim Lima, Diogo Henrique Silva de Araujo, Aneide Oliveira Martins, Joana Darc Medeiros 2023-01-18T23:18:21Zoai:periodicos.ufrn.br:article/29395Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-01-18T23:18:21Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv Professor perception on the applicability of PBL in accounting education: challenges and limitations
Percepción de los profesores sobre la aplicabilidad del ABP en la educación contable: desafíos y limitaciones
Percepção docente sobre a aplicabilidade do PBL no ensino contábil: desafios e limitações
title Professor perception on the applicability of PBL in accounting education: challenges and limitations
spellingShingle Professor perception on the applicability of PBL in accounting education: challenges and limitations
Morais, Maria Auxiliadora de Oliveira
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.
title_short Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_full Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_fullStr Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_full_unstemmed Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_sort Professor perception on the applicability of PBL in accounting education: challenges and limitations
author Morais, Maria Auxiliadora de Oliveira
author_facet Morais, Maria Auxiliadora de Oliveira
Gomes, Hellen Bomfim
Lima, Diogo Henrique Silva de
Araujo, Aneide Oliveira
Martins, Joana Darc Medeiros
author_role author
author2 Gomes, Hellen Bomfim
Lima, Diogo Henrique Silva de
Araujo, Aneide Oliveira
Martins, Joana Darc Medeiros
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Morais, Maria Auxiliadora de Oliveira
Gomes, Hellen Bomfim
Lima, Diogo Henrique Silva de
Araujo, Aneide Oliveira
Martins, Joana Darc Medeiros
dc.subject.por.fl_str_mv 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.
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.
description 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.
publishDate 2022
dc.date.none.fl_str_mv 2022-07-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/29395
10.21680/2176-9036.2022v14n2ID29395
url https://periodicos.ufrn.br/ambiente/article/view/29395
identifier_str_mv 10.21680/2176-9036.2022v14n2ID29395
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/29395/15876
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez.
2176-9036
10.21680/2176-9036.2022v14n2
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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