Metodologias ativas: O estudo dirigido apoiado no uso de planilha ele-trônica e seus reflexos no desempenho acadêmico dos estudantes de con-tabilidade para não contadores EaD

Abstract

The courses offered in the distance modality can contribute to the reduction of the inequality of access to education, since the distance education exceeds the limits of conventional class-rooms and ensures the inclusion of students who for various reasons have difficulties to join a course face-to-face meeting. The objective of the present study was to know the changes in the academic performance of the students of the accounting discipline for non-accountants, offered in the distance education mode of a Private Higher Education Institution of the state of São Paulo. For this, we opted for an action research with a qualitative approach, which al-lows us to create a link between theory and practice, in order to intervene in each stage of the process, generating contributions both for HEI and for students. As an empirical contribution, the present research generated positive results, proven throughout the study, with the proposal of implementation of the guided study techniques, supported in the use of spreadsheet and practical evaluation activities focused on teaching accounting to not accountants. The benefits are reflected in improved student performance, as the pre-action failure rate of 41% dropped to 29%. The results of the study indicate students' preference for using the Microsoft Excel worksheet in conjunction with Blackboard tools. According to the interviews conducted with the actors of distance education, the use of the spreadsheet led the students to become inter-ested in the general accounting discipline and allowed them to devote more time to the learn-ing process, reflecting their improvement in academic performance. It is hoped that the present study may stimulate the discussion and interest of EDA actors by the characteristics of the theory of Transactional Distance Theory (Moore, 1993) highlighted in this research. As a theo-retical contribution of the study, a systemic view of the EaD practiced in the HEI studied was created, which did not exist before this study, besides identifying that the electronic spread-sheet covers the three fundamental elements of the transactional distance theory: Structure, Dialogue and the autonomy of the student, that can promote the reduction of the transactional distance between the learning process of the HEI and the students. Through the studies pre-sented by this research, we highlight the actors in the pedagogical area: teachers, tutors and coordinators, as the main mediators of the elements of the transactional distance theory, which can promote the success of distance education by reducing the transactional distance and con-sequent student retention. For future research, it is recommended to investigate actions that can promote the balance between the elements of the transactional distance: the dialogue, the structure and the autonomy of the students.