Metodologias ativas e o desenvolvimento de competências na área contábil - uma revisão sistemática

Abstract

In the university context, teachers are recognized as responsible for developing students' skills, in a scenario where technology drives the evolution of educational methods. The International Accounting Education Standards Board (IAESB) plays a crucial role in defining standards and guidelines for the training of accountants globally. The study aimed to identify, through a systematic literature review (SLR), which active methodologies contribute to the development of competencies in the accounting field, defining active methodologies and approaches that place the student at the center of learning and establishing skills as technical knowledge, professional skills, and attitudes. The results highlighted Problem-Based Learning (PBL), Case Study, and Flipped Classroom as the most discussed methodologies, with greater focus on skill development rather than on knowledge and attitudes. Less well-known methodologies among teachers, such as Roleplay and Storytelling, were less explored in the research due to teachers' lack of knowledge. The research concluded that the most developed knowledge was in financial accounting, while skills such as problem-solving and communication stood out, and attitudes such as professional judgment and ethics were also developed. The outcome of this study will not only benefit teachers in promoting a more interactive and participatory education but will also contribute to the training of professionals more aligned with market demands and to the personal and professional growth of students.