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Master's Dissertation
DOI
https://doi.org/10.11606/D.12.2011.tde-09022012-202258
Document
Author
Full name
Valdomiro Benjamim Junior
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2011
Supervisor
Committee
Nova, Silvia Pereira de Castro Casa (President)
Oliveira, Antonio Benedito Silva
Rocha, Welington
Title in Portuguese
Teoria da complexidade e contabilidade: estudo da utilização da aprendizagem baseada em problemas como abordagem complexa no ensino da contabilidade
Keywords in Portuguese
Complexidade
Contabilidade - Estudo e ensino
Métodos de ensino
Abstract in Portuguese
Este trabalho liga os conceitos da Teoria da Complexidade (TC) à Contabilidade por meio da utilização da aprendizagem baseada em problemas (ABP) no âmbito do ensino e nasce da necessidade de reforçar a aquisição de autonomia, habilidade de solução de problemas e o aprendizado. A TC ampara a forma de pensar em diversas áreas, sendo uma vasta tendência anti-reducionista presente em vários setores da ciência que ressalta os aspectos de descontinuidade, contradição, não-linearidade, multiplicidade e aleatoriedade, não reduzindo propriedades emergentes. Por sua vez a ABP é vista como a interação dinâmica entre os agentes que leva a emergência de novas características auto-organizadoras, a novos entendimentos acerca dos problemas em que soluções são construídas coletivamente e essa metodologia aplicada à Contabilidade implica em não isolá-la em partes incomunicáveis. O problema proposto questiona se a ABP provê maiores ganhos de autonomia, aprendizagem e habilidade de solução de problema aos estudantes de Contabilidade. O estudo possui um enfoque exploratório ao enfatizar a ABP como abordagem complexa na educação, e também, um caráter correlacional ao desenvolver um quase-experimento. Para testar a hipótese de que a utilização da ABP na Contabilidade fornece mais autonomia, aprendizagem e habilidade de solução de problema, um quase-experimento foi desenvolvido em duas etapas, com dois grupos de estudantes de graduação em Contabilidade. Na primeira etapa, foi aplicada ao grupo experimental a metodologia de ABP, já no grupo de controle, a metodologia tradicional expositiva. Na segunda etapa os grupos se invertem, revezando-se nas metodologias de ensino aplicadas. Questionários e depoimentos escritos pelos alunos captam a percepção discente, e a solução de caso de ensino e testes de conhecimento de Contabilidade foram utilizados para ratificar as percepções. Os resultados mostram que os alunos expostos a ABP percebem maior ganho de autonomia, de aprendizagem e de habilidade de solução de problema, comparados aos alunos expostos ao ensino tradicional. Os resultados dos pós-teste e testes de avaliação de conhecimento ratificam o melhor desempenho dos estudantes expostos a ABP. Apesar de se mostrar uma metodologia superior nas análises aqui levantadas, a ABP não parece ser substituta de metodologias tradicionais, mas sim, um poderoso complemento.
Title in English
Complexity theory and accounting: problem -based learning as a complex approach in accounting teaching
Keywords in English
Accounting teaching
Complexity
Problem-based learning
Abstract in English
This piece of work performs a connection between the concepts of the Complexity Theory and Problem Based Learning (PBL), and then, analyzes its application to accounting teaching. It origins from the necessity to add theories to the accounting teaching that reinforce the acquisition of autonomy, problem solving ability and learning. At first instant, Complexity Theory emerges to support different forms of thinking among several areas of knowledge. It refers to a vast tendency anti-reductionist which evolved from many fields in scientific research. Complex epistemology takes form as it puts focus on the aspects of discontinuity, contradiction, non-linearity, multiplicity and randomness instead of reduce its emergence. PBL is the dynamic interaction among agents that lead it to the emergence of new selforganizing features, new understandings on problems to which solutions are collectively built. See Accounting under ideas of Complexity implies not to isolate this science in incommunicable parts, contrarily, it implies to contextualize the Accounting studies in its many functions on the research of organizations assets and its role on society as general. In Accounting, the divided view of reality brings the need of new paradigms to translate the assets performance and entities results, paradigms that support new ways of thinking and are able to be spread by people that act in these contexts. To test the hypotheses that in the student perceptions, a Complex approach to reality in Accounting education provides more autonomy, problem solving ability and learning, compared to a traditional approach, a quasiexperiment is performed in two steps with the participation of students divided in two groups. Firstly, to the experimental group it is applied the PBL methodology and to the control group, traditional methodology is developed, both exposed to a Cost Accounting course. At second step, groups are inverted and alternate in the teaching methods. Questionnaires, statements written by students and case studies solutions are utilized as pre and pos-tests providing data that feed analyzes on this research. To sum it up, this study has an exploratory feature when emphasize PBL as a Complex approach in education, and as well, this study has a correlacional feature when performs a quasi-experiment. The results show us that students participating in PBL Cost Accounting courses perceive more acquisitions of autonomy, knowledge and problem solving ability compared to students that participated in traditional courses. Results in Cost Accounting knowledge evaluation via pos-test and questionnaires, used as students perceptions confirmation tools, reaffirm the better performance of students exposed to PBL courses. Such methodology, despite the fact of being superior in the hypotheses tested in the research, it does not seem to be the traditional methodologies substitute; however, it fits more as a complement to existing tools, since in many learning profile there are students who take advantage from PBL potential and see it as valid option, but in some cases, there are people who do not present affinity with this methodology, according to students statements and performance.
 
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Publishing Date
2012-02-28
 
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