O Que me Ensina a Ensinar? Um Estudo Sobre Fatores Explicativos das Práticas Pedagógicas no Ensino de Contabilidade

Abstract

This article identified the pedagogical practices of 164 Accountancy teachers in the State of Bahia, segregated into active or passive, with more or less student participation, respectively. Aspects such as type of teaching institution, modality of teaching, experience and pedagogical training of the teacher, program content, number of students and progress in the course were later used as possible explanatory variables of the practices. The diagnosis constructed with descriptive statistics and Mann-Whitney tests revealed an essentially passive teaching with low student participation. Independent variables were not able to explain pedagogical practices. Contradictions have been found in the use of practices that characterize active teaching, such as seminars, debates and case discussions by teachers with clear passive teaching characteristics. This may indicate an incomplete or improper use of these practices, which could be used in an essentially passive manner, jeopardizing the effectiveness of learning.