Project-based learning in an accounting graduate program

Abstract

Considering the relevance of choosing a teaching methodology on student learning, this study aimed to identify the benefits and limitations of project-based learning. In order to reach the proposed objective, we investigated the method's application in the Cost Analysis course at a Graduate Program in Accounting. The methodology employed included document analysis, observation, questionnaire application, and a focus group with the students. In addition, the analysis considered the development of all the methodology steps proposed by the literature, descriptively and qualitatively highlighting the students' perceptions. As research results, we verified that the students' opportunity to experience the practice is the benefit most emphasized. Furthermore, we highlight autonomy development, which is essential to solving the problem proposed in the project. Regarding the limitations, the time required to develop the projects stands out, and the need to deal with diverse situations that may arise during the projects' investigation and elaboration process. The results contribute by presenting the project-based learning methodology as an opportunity for students to develop theory and practice, experiencing real issues related to professional practice. Among this study's limitations we highlight the sample size, which included only one class during one semester and evaluated only the students' perspective. It is understood that these limitations may be considered in future studies to expand the sample and make comparative analyses between classes in different periods, also covering the view of teachers.