Active Learning Methods—An Analysis of Applications and Experiences in Brazilian Accounting Teaching

Abstract

In the cognitive form in which they develop their learning, human beings are submitted to a series of interfering factors for the process to happen. One of these factors is the way they absorb, learn and store knowledge. Constant questions on the teaching and learning process are discussed not only in pedagogy. The debate to improve education practices is present in any knowledge area and the issue is no different in the business area. This research aims to describe active learning methods as alternatives to improve the teaching and learning process in accounting. The study reveals the importance and use of active learning methods in accounting teaching and demonstrates what is being done in Brazil in this regard. The study presents some experiences to apply these methods in Brazilian literature, including problem based learning (PBL). A descriptive and exploratory research method is used. Based on the study, it is concluded that a knowledge process on active teaching methods applied to the business area is just beginning and that these can be used to improve the learning process of today’s and future accounting professionals. Although few studies have been published in Brazil, the use of active learning methods has demonstrated efficiency and students’ adherence, as it contributes to their learning process. In most cases, these methods are superior to traditional teaching methods.