Learning and development of skills in the course Accounting: an action research with the method Team-Based Learning (TBL)

Abstract

The present study had as objective to evaluate the influences of the didactic modality Team-Based Learning (TBL) in the learning of the students of graduation in Accounting Sciences. The research is justified by the fact that TBL is configured as an active and innovative methodology and because it presents satisfactory results in the Accounting education in other countries. In Brazil, however, TBL has been widely used in Health Care area courses. Thus, the research gap refers to the lack of studies using the TBL modality in accounting education. Guided by the research-action phases, TBL was implemented Accounting Research II discipline, offered in 2016, at a public university located in Paraná State, Brazil. To that end, contents of the first half of the second semester was applied in four rounds of TBL, which required 16 hours and, in the end, 34 students who participated in the process answered a formative evaluation questionnaire. The results indicated that TBL strengthens students’ commitment to learning. The influence of the TBL modality on the development of personal, interpersonal and communication skills was evident. Such fact was perceived in the stimulus to the exercise of doubt, in the strengthening of interaction and negotiation of solutions and agreements, motivation to the discussion in team and the promotion of the defense of visions in formal and informal situations. In addition, TBL contributed to the development of intellectual, functional and organizational management skills.