ELABORAÇÃO E APLICAÇÃO DO CASO PARA ENSINO NO CONTEXTO DA CONTABILIDADE FINANCEIRA E A RELAÇÃO COM A TEORIA DA APRENDIZAGEM SIGNIFICATIVA

Abstract

The aim of this study is to understand how the development and application of a Teaching Case about a regional company, addressing elements of Financial Accounting, can contribute to the Significant Learning process of students in a business undergraduate course at a Federal Higher Education Institution. This research relies on the Case Method to investigate its applicability and pedagogical efficacy in accounting education. Furthermore, this work is based on the Theory of Meaningful Learning, proposed by Ausubel, emphasizing the value of the relationship between new and preexisting knowledge in the student. In this research, a qualitative approach is employed through a single case study in a local company and its application to students of the Accounting Sciences course at a public higher education institution, using techniques such as direct observation, semi-structured interviews, document analysis, and questionnaire. As a result of the research, the developed teaching case stands out, incorporating aspects of the financial accounting of a regional company and the need for curricular revision and greater integration of case-based teaching. The reassertion of the method's efficacy in promoting meaningful learning in financial accounting, fostering direct student involvement in creating their own learning, in addition to enriching students' educational experience, demonstrating the effectiveness of the case methodology in developing accounting skills. It is also proposed to create didactic cases that reproduce the Brazilian accounting reality, encouraging a more relevant and practical learning process and the expansion of research to other institutions and contexts, as well as a long-term investigation into the impact of the case method for teaching on professional practice.