Problem-Based Learning in Management Accounting Teaching: Report of a Brazilian Experience

Abstract

This study aimed to report on the operation of the PBL method in a management accounting discipline in the Accounting course of a Brazilian Higher Education institution. The research technique used was the case study, involving a descriptive approach to PBL classes, whose purpose was to present the properties of the classes, how to act and the profile of the students and teachers. The field research took place in 2013. The data were collected through interviews with teachers, participant observation and document analysis. The empirical analysis in this research rested on the studies by Araújo and Arantes (2009), Dochy, Segers, Bossche and Gijbels (2003), Duch, Groh and Allen (2001), MacDonald and Savin-Baden (2004), Ribeiro (2008), Schmidt (1983), Sockalingam and Schmidt (2011), among others. The results show that the integration between academics and businesses based on the use of practical and real problems the students brought from the work environment offered gains, such as: the student broadens the potential to solve practical and professional problems; and the company is benefited, as it can receive qualified professionals in the future, who are able for research and the proposal of solutions to problems. Teachers also gain as they are exposed to a contemporary setting, providing major updates in terms of use of concepts and theories, because of the contextualization. The PBL helps to engage Generation Y students, given that the desire for participation and communication in an interactive environment using technological tools are the main marks of that generation. The skills developed in the PBL approach are similar to those required from the management accountant.

Keywords

• Problem-Based Learning
• Contabilidade Gerencial
• Competências do Contador Gerencial.