Professor perception on the applicability of PBL in accounting education: challenges and limitations

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Objective: Analyze the perception of accounting professors at public HEIs about the use of the Problem-Based Learning (PBL) methodology in accounting education. Methodology: Semi-structured interviews were carried out with the analysis units composed of nine professors from undergraduate courses in...

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Principais autores: Morais, Maria Auxiliadora de Oliveira, Gomes, Hellen Bomfim, Lima, Diogo Henrique Silva de, Araujo, Aneide Oliveira, Martins, Joana Darc Medeiros
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/25953
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
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author Morais, Maria Auxiliadora de Oliveira
Gomes, Hellen Bomfim
Lima, Diogo Henrique Silva de
Araujo, Aneide Oliveira
Martins, Joana Darc Medeiros
spellingShingle Morais, Maria Auxiliadora de Oliveira
Gomes, Hellen Bomfim
Lima, Diogo Henrique Silva de
Araujo, Aneide Oliveira
Martins, Joana Darc Medeiros
Professor perception on the applicability of PBL in accounting education: challenges and limitations
author_facet Morais, Maria Auxiliadora de Oliveira
Gomes, Hellen Bomfim
Lima, Diogo Henrique Silva de
Araujo, Aneide Oliveira
Martins, Joana Darc Medeiros
author_sort Morais, Maria Auxiliadora de Oliveira
title Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_short Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_full Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_fullStr Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_full_unstemmed Professor perception on the applicability of PBL in accounting education: challenges and limitations
title_sort professor perception on the applicability of pbl in accounting education: challenges and limitations
description Objective: Analyze the perception of accounting professors at public HEIs about the use of the Problem-Based Learning (PBL) methodology in accounting education. Methodology: Semi-structured interviews were carried out with the analysis units composed of nine professors from undergraduate courses in accounting at public universities located in Rio Grande do Norte. The information obtained in the interviews was transcribed and, subsequently, went under the coding process, carried out with the aid of the ATLAS.ti®? software, enabling the identification of the units of meaning contained in the interviewees' discourse, leading to a content analysis. A data triangulation was carried out using the course plans of the subjects taught by the interviewees along with the information disclosed in the interviews. Results: Based on the results obtained through the interviews, interviewees consider that problem-based learning is an applicable method to the teaching of accounting, especially in courses judged to be of a practical nature. In addition, it was found that the role of the teacher is essential for the successful use of this methodology. However, the analysis of the syllabuses of the subjects taught by the interviewees showed that traditional teaching methods are still predominant. It was observed that the demotivation of students, lack of knowledge of teachers about the PBL method, as well as lack of interest and incentives to use a learning approach based on problems and institutional aspects are factors that hinder and constrain the use of this pedagogical intervention. Study Contributions: The findings contribute to the discussion about the implementation of active methodologies in accounting education, specifically PBL, by identifying aspects that present themselves as challenges that need to be observed and overcome in their use.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2022
url https://periodicos.ufrn.br/ambiente/article/view/25953
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spelling oai:periodicos.ufrn.br:article-259532023-01-18T23:18:52Z Professor perception on the applicability of PBL in accounting education: challenges and limitations Percepción de los profesores sobre la aplicabilidad del ABP en la educación contable: desafíos y limitaciones Percepção docente sobre a aplicabilidade do PBL no ensino contábil: desafios e limitações Morais, Maria Auxiliadora de Oliveira Gomes, Hellen Bomfim Lima, Diogo Henrique Silva de Araujo, Aneide Oliveira Martins, Joana Darc Medeiros Problem-based Learning, Active Methodologies, Accounting Teaching Applicability of PBL in Accounting Education Aprendizaje Basado en Problemas, Metodologías Activas, Enseñanza Contable. Aplicabilidad del PBL en la educación contable Problem-based Learning, Metodologias Ativas, Ensino em Contabilidade. Aplicabilidade do PBL no Ensino Contábil Objective: Analyze the perception of accounting professors at public HEIs about the use of the Problem-Based Learning (PBL) methodology in accounting education. Methodology: Semi-structured interviews were carried out with the analysis units composed of nine professors from undergraduate courses in accounting at public universities located in Rio Grande do Norte. The information obtained in the interviews was transcribed and, subsequently, went under the coding process, carried out with the aid of the ATLAS.ti®? software, enabling the identification of the units of meaning contained in the interviewees' discourse, leading to a content analysis. A data triangulation was carried out using the course plans of the subjects taught by the interviewees along with the information disclosed in the interviews. Results: Based on the results obtained through the interviews, interviewees consider that problem-based learning is an applicable method to the teaching of accounting, especially in courses judged to be of a practical nature. In addition, it was found that the role of the teacher is essential for the successful use of this methodology. However, the analysis of the syllabuses of the subjects taught by the interviewees showed that traditional teaching methods are still predominant. It was observed that the demotivation of students, lack of knowledge of teachers about the PBL method, as well as lack of interest and incentives to use a learning approach based on problems and institutional aspects are factors that hinder and constrain the use of this pedagogical intervention. Study Contributions: The findings contribute to the discussion about the implementation of active methodologies in accounting education, specifically PBL, by identifying aspects that present themselves as challenges that need to be observed and overcome in their use. Objetivo: Analizar la percepción de los profesores de Ciencias Contables de las IES públicas sobre el uso del Método de Aprendizaje Basado en Problemas (ABP) en la educación contable. Metodología: Se realizaron entrevistas semiestructuradas con la unidad de análisis compuesta por nueve profesores de cursos de pregrado en Contabilidad de universidades públicas ubicadas en Rio Grande do Norte. La información obtenida en las entrevistas fue transcrita y, posteriormente, pasó por un proceso de codificación, realizado con la ayuda del software ATLAS.ti®, permitiendo la identificación de las unidades de significado contenidas en el discurso de los entrevistados para proceder con el análisis del contenido. Se realizó una triangulación de datos utilizando los planes de curso de las asignaturas impartidas por los entrevistados y la información de las entrevistas. Resultados: A partir de los resultados obtenidos a través de las entrevistas, se encontró que los entrevistados consideran que el aprendizaje basado en problemas es un método aplicable a la enseñanza de la Contabilidad, especialmente en disciplinas consideradas de carácter práctico. Además, se encontró que el rol del docente es fundamental para el uso exitoso de esta metodología. Sin embargo, el análisis de los planes de estudios de las asignaturas impartidas por los entrevistados mostró que aún predominan los métodos tradicionales de enseñanza.  Se observó que la desmotivación de los estudiantes, el desconocimiento de los docentes sobre el método ABP, la falta de interés e incentivos para utilizar un enfoque de aprendizaje basado en problemas y aspectos institucionales son factores que dificultan y limitan el uso de esta intervención pedagógica. Contribuciones al estudio: Los hallazgos contribuyen a la discusión sobre la implementación de metodologías activas en la docencia contable, específicamente el PBL, al identificar aspectos que se presentan como desafíos que deben ser observados y superados en su uso Objetivo: Analisar a percepção dos docentes de Ciências Contábeis das IES públicas a respeito da utilização da metodologia de aprendizagem baseada em problemas (PBL) no ensino contábil. Metodologia: Foram realizadas entrevistas semiestruturadas com unidade de análise composta por nove docentes de cursos de graduação em Ciências Contábeis de universidades públicas localizadas no Rio Grande do Norte. As informações obtidas nas entrevistas foram transcritas e, posteriormente, passaram por um processo de codificação, realizado com o auxílio do software ATLAS.ti®, possibilitando identificar as unidades de significados contidas no discurso dos entrevistados, permitindo a análise de conteúdo. Realizou-se uma triangulação de dados utilizando os planos de curso das disciplinas ministradas pelos entrevistados e as informações das entrevistas.  Resultados: Com base nos resultados obtidos por meio das entrevistas, foi constatado que os entrevistados consideram que o problem-based learning é um método aplicável ao ensino da Ciência Contábil, principalmente nas disciplinas julgadas como de cunho prático. Além disso, verificou-se que o papel do docente é fundamental para o sucesso da utilização dessa metodologia. No entanto, a análise dos planos de curso das disciplinas ministradas pelos entrevistados demonstrou que os métodos de ensino tradicionais ainda são preponderantes. Foi observado que a desmotivação dos discentes, a falta de conhecimento dos professores sobre o método PBL, a falta de interesse e incentivos para utilizar uma abordagem de aprendizagem baseada em problemas e aspectos institucionais são fatores que dificultam e limitam a utilização dessa intervenção pedagógica. Contribuições do Estudo: Os achados contribuem para a discussão acerca da implementação de metodologias ativas no ensino de contabilidade, especificamente o PBL, ao identificar aspectos que se apresentam como desafios que precisam ser observados e superados em sua utilização. Portal de Periódicos Eletrônicos da UFRN 2022-07-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/25953 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez.; 357-379 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez.; 357-379 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez.; 357-379 2176-9036 10.21680/2176-9036.2022v14n2 por https://periodicos.ufrn.br/ambiente/article/view/25953/15854 Copyright (c) 2022 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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