ACTIVE METHODOLOGIES IN THE TEACHING PROCESS-LEARNING IN GRADUATION COURSES IN ACCOUNTING SCIENCES

• Autor(a) principal: Gonçalves, João Carlos
• Data de Publicação: 2021
• Outros Autores: Santana, Marcelle Alves de, Costa, Abimael de Jesus Barros
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Processus de políticas Públicas e Desenvolvimento Social
• DOI: 10.5281/zenodo.5639034
• Texto Completo: http://periodicos.processus.com.br/index.php/ppds/article/view/461
• topic: Educação. Metodologias ativas. Processo de Ensino-Aprendizagem. Ciências Contábeis.; Education. Active Methodologies. Teaching-Learning Process. Accounting Sciences.

This article aims to presente the contribution of active methodologies in the teaching-learning process for students of Accounting Sciences. The descriptive and qualitative methodology was used, with the use of bibliograph icresearch, with a view to expanding the constant discussion in the literature, addressing the new accountant educacional background, in view of the internationalization of accounting and the ICTs as a central tool in the application of this methodological artifact. The study revealed active methodologies as a methodological tool in the teaching-learning process and pointed out that the student plays an active role in the construction of knowledge with the guidance of his teacher, in addition to the necessary support from the education institutions. As a result, it was found that the final product, that is, the accountant professional delivered to the market, comes out more critical, holistic and with more value judgment, characteristics that will be used in decision-making processes. This study contributes to the pursuit of excellence in education, with the use of active methodologies as a teaching strategy. It is known that the actors involved, namely, teacher, student and universities, need to engage in this purpose in order to be successful in their endeavor. The market and society applaud the use of active methodologies in the education of accounting students, since the professional will be better prepared to face professional challenges in a context of business complexity.