O uso de recursos não convencionais como estratégia de ensino de Contabilidade

Abstract

The present work aims at presenting an alternative strategy for the transformation of an expositive class, in the accounting teaching-learning relationship. Such strategy is based on enabling the student to develop creative thinking, resulting in a sort of methodology that makes use of non-conventional resources. By showing its efficiency, breaking down prejudice against its adoption through the use of transformational techniques, such procedure reveals that tutors must always be interested in improving his or her pedagogical practice. This work is the result of the students' performance evaluation concerning the solution of exercises similar to those applied both in the former tests called "Provão", and those of the sufficiency exam of the Federal Accounting Council, in a private undergraduate college, within the eighth semester of the school period in 2004 at the Accounting College. The study is based on the comparison of performance results for solving exercises through two teaching strategies used in expositive accounting classes: the traditional strategy - as it is presented in traditional accounting literature - and the alternative strategy - based on non-conventional resources. The evaluation exercises that were applied focused on a diverse range of subjects, such as, Accounting Principles, Conventions and Postulates, Accounting Entry Formulas, Income Statement, Retained Earnings or Accumulated Losses Statement, and Statement of Resources and Uses of Funds. The results show that the use of non-conventional resources as a strategy to show concepts and pertinent knowledge has brought about substantial improvements in the students' average performance.