Estratégias de aprendizagem no curso de ciências contábeis: um estudo comparativo entre ingressantes e veteranos

Abstract

This study aimed to analyze how learning strategies used by undergraduate accounting students manifest across different stages of their academic trajectory, comparing incoming students and seniors enrolled in the fifth period of the program. The quantitative and descriptive research was conducted with 139 students from a public higher education institution in Minas Gerais. The fifth period was chosen for representing an intermediate stage of the undergraduate program, enabling the comparison of students at different moments of their academic journey. Data collection utilized a questionnaire based on the Learning Strategies Inventory (Inventário de Estratégias de Aprendizagem - IEA), comprising items that evaluated cognitive strategies, metacognitive strategies, absence of strategies, and students' perceptions regarding the influence of these practices on academic performance. Data were analyzed using descriptive statistics and the non-parametric Mann-Whitney test, allowing for the comparison of differences between the two groups. The results showed that incoming students resort more frequently to cognitive strategies, such as highlighting texts, drafting summaries, and organizing outlines, whereas seniors present lower use of these practices, indicating a shift in the study methods adopted throughout the undergraduate program. However, it was found that both groups recognize the importance of metacognitive strategies, even though their application varies in intensity and consistency. It is concluded that the adoption of learning strategies does not occur uniformly, being influenced by individual, social, and pedagogical factors. The study reinforces the relevance of the teacher's role as a mediator, besides contributing to the literature by offering a cross-sectional comparison perspective among students at different stages of the program.