Problem Based Learning – PBL: aplicação prática da metodologia na disciplina de Contabilidade da Atividade Rural do curso de Ciências Contábeis da UFSM

Abstract

The Problem Based Learning (PBL) methodology is based on teaching by solving the problems of everyday life, in which the student is encouraged to use his previous knowledge together with research conducted with the help and guidance of the teacher. It is known, however, that the activities carried out by professionals in the accounting area require more and more capacity to solve the problems faced by clients, such as to analyze and interpret tax laws, which are constantly changing, with efficiency and speed. In order to contribute to the teaching of the accounting students of UFSM, the present paper has the objective of analyzing the application of the PBL in the discipline of Rural Activity Accounting. Initially, the PBL methodology was introduced to the students, seeking acceptance and identifying the perception of the application of the PBL methodology regarding its dynamics and potentiality. It was then verified and compared to the students' perception of the traditional teaching method. This study was carried out in order to elucidate the problem, the achievement of the objectives with a deductive, qualitative and quantitative, descriptive, action-research-based approach. In the development of the research it was used as a data collection instrument a questionnaire, developed from the Study of Rodrigues and Araújo (2006). As to the results, it was inferred that there was acceptance on the part of the students regarding the application of the PBL methodology. The students' perception of the dynamics and potentiality of the methodology can be verified by the main characteristics chosen: dynamics of the method and stimulation of self-learning. In addition, 64% of the respondents revealed that they learned more easily through the PBL methodology. In the students' preference for methodology, 45% of the students preferred the PBL methodology, 14% opted for the traditional method and 41% considered both methods to be good. It is important to highlight that the majority of students attributed a score between 7 and 10 to the efficiency of the PBL method, which is an evidence of an opportunity for replication of future research, contributing to bring together theory and practice. Finally, it was verified that the PBL method is useful for training the future accounting professional, preparing him for the market through the development of their skills.