Professor perception on the applicability of PBL in accounting education: challenges and limitations

• Published in: Revista Ambiente Contábil Vol. 14; no. 2
• Main Authors: Morais, Maria Auxiliadora de Oliveira, Gomes, Hellen Bomfim, Lima, Diogo Henrique Silva de, Araujo, Aneide Oliveira, Martins, Joana Darc Medeiros
• Format: Journal Article
• Language: English; Portuguese
• Published: Universidade Federal do Rio Grande do Norte 04-07-2022
• Subjects: problem-based learning, active methodologies, accounting teaching
• ISSN: 2176-9036; 2176-9036
• DOI: 10.21680/2176-9036.2022v14n2ID29395

Objective: Analyze the perception of accounting professors at public HEIs about the use of the Problem-Based Learning (PBL) methodology in accounting education.
Methodology: Semi-structured interviews were carried out with the analysis units composed of nine professors from undergraduate courses in accounting at public universities located in Rio Grande do Norte. The information obtained in the interviews was transcribed and, subsequently, went under the coding process, carried out with the aid of the ATLAS.ti®️ software, enabling the identification of the units of meaning contained in the interviewees' discourse, leading to a content analysis. A data triangulation was carried out using the course plans of the subjects taught by the interviewees along with the information disclosed in the interviews.
Results: Based on the results obtained through the interviews, interviewees consider that problem-based learning is an applicable method to the teaching of accounting, especially in courses judged to be of a practical nature. In addition, it was found that the role of the teacher is essential for the successful use of this methodology. However, the analysis of the syllabuses of the subjects taught by the interviewees showed that traditional teaching methods are still predominant. It was observed that the demotivation of students, lack of knowledge of teachers about the PBL method, as well as lack of interest and incentives to use a learning approach based on problems and institutional aspects are factors that hinder and constrain the use of this pedagogical intervention.
Study Contributions: The findings contribute to the discussion about the implementation of active methodologies in accounting education, specifically PBL, by identifying aspects that present themselves as challenges that need to be observed and overcome in their use.