Jogos de empresas e sua aplicação no ensino da Contabilidade

Abstract

The present research sought to analyze the applicability of the teaching technique known as Business Games in Accountancy teachings, and to check the support of this technique to fit it within the context of the current business environment. Definitions and concepts were searched in the literature on Business Games, Teaching, Learning and Teaching Processes, and Learning with Business Games, by means of bibliographic research. The main goal of this study, Business Games, was described bibliographically, as well as the history, purposes and primary features of Business Games and the rationale for their use, and a summary was presented on the main researches on the issue that were carried out by local authors, comparing the common items that were analyzed, as well as the conceptual base that backed such studies. The theoretical references used for supporting this research were further analyzed, including the Theory of Andragogy, which is defined as the art and science of adult teaching; the theory of Experiential Learning, which deals with the acquisition of learning by means of living experiences; and the Theory of Vicarious Learning, which deals with learning by observing models, whose presence is identified in a certain learning style. To achieve the proposed goal, an experimental research was carried out, consisting of the application of Business Games to students who were concluding their undergraduate studies in Accountancy, analyzing the perception of the students as regards to the results obtained in the learning process resulting from the use of Business Games