Pesquisas experimentais aplicadas à educação contábil: panorama atual e oportunidades no cenário brasileiro

Autores

DOI:

https://doi.org/10.5007/2175-8069.2021.e77682

Palavras-chave:

Contabilidade, Educação, Experimentos

Resumo

Artigos científicos que adotem o método experimental na área contábil, no Brasil, são pouco frequentes. No campo da educação contábil são menos frequentes ainda. Nesse sentido, o objetivo do estudo foi descrever, a partir de revisão narrativa de literatura especificamente selecionada, estudos nacionais e internacionais no campo da educação contábil que utilizaram método experimental e quase-experimental e, adicionalmente, apresentar oportunidades de pesquisas nesse campo com o uso do método. Metodologicamente o estudo tem caráter bibliográfico. Após procedimentos de levantamentos junto a revistas contábeis, obtiveram-se 7 artigos nacionais e 76 internacionais, cuja metodologia usada foi experimento ou quase experimento. Como resultados percebeu-se que os objetivos dos estudos, nacionais e internacionais, são semelhantes, com foco na verificação de efeitos de diferentes metodologias sobre o desempenho e satisfação dos estudantes. Entretanto, a principal diferença reside na quantidade, que por ser superior no contexto internacional, resulta em maior variedade de temas estudados. A principal contribuição do estudo é no sentido de demonstrar oportunidades do uso de experimentos para a promoção de melhorias em práticas de ensino, de aprendizagem, de formação de professores e em políticas institucionais.

Biografia do Autor

Ricardo Suave, Universidade Estadual do Centro-Oeste (UNICENTRO)

Doutor em Controladoria e Contabilidade (USP)

Professor no curso de Ciências Contábeis (UNICENTRO)

Stella Maris Lima Altoé, Universidade Estadual do Centro-Oeste (UNICENTRO)

Doutora em Contabilidade (UFPR)

Professora no curso de Ciências Contábeis (UNICENTRO)

Marcelo Marchine Ferreira, Universidade Estadual do Paraná (UNESPAR)

Doutor em Educação (UFSCAR)

Professor no Curso de Ciências Contábeis (UNESPAR)

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Publicado

2021-04-30

Como Citar

Suave, R., Altoé, S. M. L., & Ferreira, M. M. (2021). Pesquisas experimentais aplicadas à educação contábil: panorama atual e oportunidades no cenário brasileiro. Revista Contemporânea De Contabilidade, 18(47), 155-176. https://doi.org/10.5007/2175-8069.2021.e77682

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