Curricularização da extensão em cursos de Ciências Contábeis e o desenvolvimento de competências

Abstract

This dissertation aimed to understand the process of integrating university extension into the curriculum of Accounting programs and its potential to foster students’ competency development. Grounded in Experiential Learning Theory, the study considered that extension activities, when systematically integrated into the curriculum, constitute a privileged space for articulating theory and practice, thereby promoting knowledge construction and the development of competencies aligned with contemporary demands in accounting education. Methodologically, a qualitative approach was adopted, conducted through a multiple case study in two Higher Education Institutions (HEIs), one located in the Midwest region and the other in the Southeast region of Brazil. Data collection involved document analysis, semi-structured interviews with program coordinators and faculty members, as well as narrative interviews with students, enabling an in-depth understanding of how extension was implemented and its formative implications. Data were analyzed using content analysis and similarity analysis, ensuring interpretative rigor and analytical coherence. The findings reveal that, despite institutional, pedagogical, and cultural challenges, the curricular integration of extension has emerged as a relevant mechanism for enhancing accounting education. The extension experiences examined demonstrated strong alignment with the stages of the experiential learning cycle, providing students with concrete experiences, reflective processes, conceptual construction, and practical application. This trajectory contributed to the development of technical, communicative, socio-emotional, and ethical competencies, including problem-solving, decision-making, leadership, empathy, and social responsibility. The results also indicate limitations, such as limited student and community participation in planning processes, insufficient faculty preparation for extension practices, concentration of activities among a small number of professors, and heterogeneity in the incorporation of extension into the curriculum. Nevertheless, coordinators, faculty members, and students recognize the transformative potential of extension and its relevance to professional development. The study further highlights the need to strengthen institutional policies, promote continuous faculty development, diversify extension projects, and establish mechanisms for monitoring, evaluation, and feedback of extension initiatives. It is concluded that the curricular integration of extension grounded in experiential learning holds significant potential to contribute to the development of essential competencies for accounting professionals, constituting a strategic formative practice aligned with the 2024 National Curriculum Guidelines, professional requirements, and the social commitment of public universities. This research expands the theoretical and empirical debate on the subject, providing support for improving institutional policies, pedagogical projects, and teaching practices aimed at integrating teaching, research, and extension.