ANALYSIS OF SKILLS DEVELOPED AND DIFFICULTIES ENCOUNTERED IN TEACHING ACCOUNTING

APPLICATION OF PROBLEM-BASED LEARNING

Authors

DOI:

https://doi.org/10.51320/rmc.v24i2.1422

Keywords:

Problem-Based Learning, Skills, Difficulties

Abstract

This research purpose to analyze the skills developed and difficulties encountered in the application of Problem-Based Learning (PBL) from the perspective of students of the discipline of the Accounting Sciences course at the Federal University of Rio Grande do Norte (UFRN). To this end, a case study was carried out, whose unit of analysis was composed of 59 students enrolled in the Corporate Controllership discipline. A questionnaire, composed of open questions, was used as a data collection instrument. Soon after application, the answers were transcribed to a digital file and submitted to open coding in the ATLAS.ti® software, in order to perform the content analysis. In summary, the results showed that the skills developed by students through the PBL method were: critical thinking, teamwork, ability to understand and solve problems, autonomous learning, recognize different points of view, planning, leadership, interdisciplinarity. On the other hand, the difficulties were related to: physical structure, aversion to the method, autonomous study, lack of tutor guidance, lack of clarity of the PBL stages, application time, level of disruption of the problem and lack of collaboration of the members. In general, it was found that most of the difficulties encountered are related to aversion to the method, however, with the help of tutors, part of the difficulties was remedied.

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Author Biographies

Caritsa Scartaty Moreira , Federal University of Paraiba (UFPB)

Doctoral student in Accounting Sciences at the Federal University of Paraíba (UFPB). Master in Accounting Sciences from the Federal University of Rio Grande do Norte (UFRN). Specialist in Accounting and Tax Planning from Universidade Federal Rural do Semi-Árido (UFERSA), Brazil. Graduated in Accounting Sciences from UFERSA, Brazil.

Jocykleber Meireles de Souza, State University of Rio Grande do Norte (UERN)

Master in Accounting Sciences - UFRN

Bachelor of Science in Accounting - UFPB

Aneide Oliveira Araújo, Federal University of Rio Grande do Norte (UFRN)

Doctorate in Accounting Sciences - USP
Master in Business Administration - FGV
Specialist in Industrial Consulting - CEBRAE
Bachelor of Science in Accounting - UFS
Graduated in Economic Sciences - UFS

Yuri Gomes Paiva Azevedo, University of Sao Paulo (USP)

Doctoral Student in Controllership and Accounting - FEA-RP/USP
Master in Accounting Sciences - UFRN
Bachelor of Science in Accounting – UFRN

Camilla Araújo Amaral Duarte, Federal Rural University of the Semi-Arid (UFERSA)

Postgraduate student in Accounting and Tax Planning at Universidade Federal Rural do Semi-Árido (UFERSA), Brazil. Graduated in Accounting Sciences from UFERSA, Brazil.

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Published

2023-08-31 — Updated on 2023-11-30

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How to Cite

Scartaty Moreira , C. ., Meireles de Souza, J. ., Oliveira Araújo, A. ., Gomes Paiva Azevedo, Y. ., & Araújo Amaral Duarte, C. (2023). ANALYSIS OF SKILLS DEVELOPED AND DIFFICULTIES ENCOUNTERED IN TEACHING ACCOUNTING: APPLICATION OF PROBLEM-BASED LEARNING. Revista Mineira De Contabilidade, 24(2), 8–22. https://doi.org/10.51320/rmc.v24i2.1422 (Original work published August 31, 2023)

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