Resultados no uso de metodologias ativas no desenvolvimento de competências de formação integral

Abstract

The main objective of this research is to investigate the skills that are best developed by undergraduate students in Accounting Sciences when active methodologies are employed. In context from constant changes in technological progress, in the dynamics of economic relations and the reflexes of both in organizational environments, the teaching-learning processes must be rethought and rediscussed. In addition, new needs for professional and personal qualification increase as the demand for skills. To reach the objective, surveys were conducted through questionnaires (56 respondents) and focus group (40 participants), in classes of the Theory of Accounting, studied in the first and second semesters of 2018. Among the main results, the most developed competences, according to the students' opinion, were problem solving and, secondly, critical thinking. It was evident, in the students' perceptions, that the use of the active methodology of teaching cases helps in the development of competencies, for example, admitting that there will rarely be only one correct solution to the accounting problems and to assimilate the importance of accounting choices. The research is relevant because it helps students to admit that the teaching-learning process involves the mastery of competences and become aware of the importance of their performance as active subjects of the qualification. As a consequence, the results of this study favor the market, which will receive better qualified professionals, reflecting in greater economic efficiency.