Como elaborar casos para ensino? Reflexões sobre as experiências dos docentes da área de Ciências Contábeis

Abstract

The aim of this study was to understand the experiences and challenges faced by Accounting Sciences faculty in developing teaching cases used in the teaching-learning process. It investigated the motivations for developing these cases, the structure adopted, the use of literary language, the application of pre-tests, and the preparation of teaching notes. The study also explored the challenges encountered, the lessons learned, and the criteria considered relevant to ensure the quality of a case. This study is classified as descriptive, with a qualitative approach. Data collection was conducted through narrative interviews with nine experienced faculty members in the development of teaching cases. The results indicated that the development and application of cases are significant for students’ academic and professional training. The use of this methodology allows students to develop critical skills, linking theoretical content to practice, which contributes to their personal and professional growth. Faculty members reported that using teaching cases brings students closer to the realities of the job market, facilitating the development of more critical, collaborative professionals capable of solving complex problems. It was concluded that, although case based teaching methodology is widely recognized for its educational benefits, barriers such as the lack of training and institutional support still hinder the development of cases and their broader and more effective application. Overcoming these challenges is crucial to improving teaching practices and ensuring high-quality student training, integrating theory, practice, and the development of essential market skills.