Competências contábeis sob a perspectiva da teoria da aprendizagem transformadora: um estudo baseado em jogos sérios
DOI:
https://doi.org/10.14392/asaa.2025180107Palavras-chave:
Transformative learning, Accounting, Serious Games, CompetenciesResumo
Objetivo: Este estudo investigou o desenvolvimento de competências técnicas e interpessoais por meio de projetos de jogos sérios, a partir da perspectiva da teoria da aprendizagem transformadora.
Métodos: A pesquisa avaliou habilidades em três grupos de competências: competências fundamentais, competências contábeis e competências gerenciais amplas, considerando a Teoria da Aprendizagem Transformadora. Trata-se de um estudo empírico que considerou o desenvolvimento de 176 projetos de jogos acompanhados ao longo de sete anos em um curso de Ciências Contábeis em uma prestigiada universidade brasileira de pesquisa. A amostra incluiu estudantes do último semestre, cujos projetos foram construídos com base no conhecimento adquirido e nas experiências em empresas. O método abrange as etapas e estrutura utilizadas neste estudo.
Resultados: Os resultados apontaram os temas mais escolhidos para os projetos, incluindo administração de empresas, contabilidade geral, finanças, contabilidade gerencial, contabilidade financeira, contabilidade pública, auditoria, tributos e ética. Utilizando a classificação das competências, o Pensamento Analítico e Resolução de Problemas, Planejamento, Análise e Controle, Relato Externo e Análise, e Gestão de Processos e Melhorias foram mais evidentes, sendo Métodos Quantitativos e Sistemas de Informação as competências com menos ocorrências.
Contribuições: O artigo contribui com a literatura e com a profissão contábil ao oferecer perspectivas sobre o desenvolvimento de habilidades contábeis por meio da aprendizagem baseada em projetos, destacando o alinhamento entre a formação acadêmica e as exigências do mercado.
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Copyright (c) 2025 Luciane Reginato, Samuel de Oliveira Durso, Claudinei de Lima Nascimento, Edgard Cornacchione
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