A new strategy with active methodologies for evaluating competences in the teaching of Accounting Sciences

• Grant number: 17/13509-0
• Support Opportunities: Regular Research Grants
• Start date: December 01, 2017
• End date: November 30, 2018
• Field of knowledge: Applied Social Sciences - Administration - Accounting
• Principal Investigator: José Dutra de Oliveira Neto
• Grantee: José Dutra de Oliveira Neto
• Host Institution: Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (FEARP). Universidade de São Paulo (USP). Ribeirão Preto , SP, Brazil

Abstract

With the change from accounting norms to statements- based, competences that were not previously required and which are not related to accounting technique became necessary. Studies indicate that the competences promoted by traditional learning methods do not supply market needs and active learning fit adequately as a possible solution to the problem. However, there is no consensus on strategies that assess the development of such competences, therefore, the work intends to develop and evaluate a competency assessment strategy, worked through active learning, in accounting degree. The active learning methods used will be peer assessment and self assessment, for data analysis three cycles activities will be applied with up to 90 observations. At the end of the cycles the students participated in a focus group with the purpose of providing evidence on the competences worked with the methods. (AU)