Contribuições das metodologias ativas de aprendizagem em contabilidade: uma revisão integrativa

Abstract

This research aims to conduct an integrative review to identify the contributions of active learning methodologies to the development of student's skills in accounting disciplines, as well as to present possibilities for future research. The articles were collected from the Scopus database, using the expressions "Accounting" and "Active Learning" and "Accounting" and "Active Methodology", linked by the connector "and". The final sample consists of 79 papers, and an integrative review is used to analyze the articles. The results revealed that: i) most studies were developed after 2011; ii) researchers are applying active methodologies in countries from 5 continents, predominantly in the United States of America; iii) the most used active methodologies were case studies, Problem-Based Learning (PBL), flipped classroom, and methodologies focused on technologies. It is concluded that active methodologies are valid and effective in developing a context that enhances students' professional and emotional competencies. This study contributes to researchers by presenting the results of previous research as well as indicating possibilities for future research and constant gaps in the literature, using the integrative review, which is a little methodology explored in the accounting area and can synthesize knowledge and present the applicability of results from existing studies.