Aprendizado de conceitos teóricos de contabilidade à luz da teoria da aprendizagem desenvolvimental

Abstract

This dissertation is based on the following research problem: “how the learning of theoretical accounting concepts can happen using the Developmental Learning Theory (DLT)?”. To work on this problem, two articles were constructed. They aimed to: (i) identify the strengths and fragilities of the main theoretical concepts presented in Conceptual Framework for Financial Reporting based on TAD; and (ii) analyze the Open Safari case study aimed at learning accounting concepts using Study Activity Theory (SAT) and the elements that make up the cases. For this, documental research with content analysis were conducted in the Conceptual Framework for Financial Reporting (CPC 00) and in the case study Open Safari, respectively. For the analysis of CPC 00 concepts, those considered to be the most relevant were selected and considering the assumptions for the formation of theoretical thinking, generalization and abstraction. The results revealed that the concepts of assets and liabilities have more objective means for generalization and different forms of abstraction, which are their potentialities in the light of DLT. The concepts that refer to equity, income and expenses, cash and competence have less ways of generalizations and abstractions, being partially applicable to the theory. Thus, such concepts lack elements that allow a better definition to assist in the construction of knowledge, indicating weaknesses. For the analysis of the Open Safari case, it was analyzed considering structural elements of cases for teaching and the structure of the Study Activity. As a result, it was concluded that the use of cases for teaching aligned with SAT can promote the learning of accounting concepts. For this, the cases must be structured with study tasks that present detailed information from a given context, as these will be the modes of action to be assimilated by the students. For this, teachers must propose study actions based on the concepts involved in the case description, in a way that encourages students to find solutions to problem situations. Also, it was identified that the information of the case is more descriptive and contextual than problematizing, the case brings fictitious information that may be distant from the reality of the students and there are questions that do not collaborate directly for the concept formation, but to develop the skills to make judgments and estimates. In the content of the Open Safari case, it was verified that there is an absence of dilemmas and the respective motivational and emotional elements of the Study Activity. The results contribute to standard-setting bodies when preparing or revising the conceptual part of accounting standards and thinking about strategies to promote the learning of these concepts. Contributions are also directed to professors of disciplines related to financial accounting by demonstrating how the theoretical bases of DLT and SAT can be used to operationalize teaching and promote learning opportunities for accounting concepts.