A formação crítica na educação profissional e tecnológica apoiada pela aprendizagem baseada em problemas: uma investigação exploratória no ensino da contabilidade

Abstract

The present study addresses the importance of critical education in IntegratedHighSchool, based on theories of student-centered teaching methods. The mainobjectiveis to implement a systematized pedagogical intervention proposal aimedatenhancing students' critical development in the subject of FundamentalsofAccounting and Costs in Professional and Technological Education(PTE). Theresearch problem focuses on the difficulties students face in learning content relatedto accounting and cost fundamentals through knowledge transmission-centeredmethodologies, which may be insufficient for the development of critical thinkingandtheir comprehensive education. To conduct the study, a protocol for anIntegrativeLiterature Review was planned and implemented, with the aimof selectingworksrelated to the theme. From this protocol, 14 (fourteen) works were identifiedthatdiscuss methodological strategies applicable to promoting critical thinkinginaccounting education within the PTE framework. The method used consistedof anexploratory and descriptive study with a qualitative approach. Thestudywasconducted in two stages: (I) document analysis of the Pernambuco Curriculum, theCourse Plans for the Technical Courses in Logistics and Administration, andtheinstitution’s Pedagogical Political Project; and (II) analysis of teachers' perceptions.To carry out these stages, instruments such as semi-structured interviews, basedona set of questions, were used. The research universe was ETE – JoséJoaquimdaSilva Filho State Technical School. Each stage was carefully examinedanddiscussed, with the objective of identifying and analyzing the elements proposedinthe research objectives. The results of the data analysis contributedtothedevelopment of the Educational Product (EP), which consists of a Digital BookwithaDidactic Sequence associated with the Problem-Based Learning (PBL) approachforteaching Cost Accounting. Finally, the EP was evaluated in 5 (five) dimensions, withthe participation of 15 (fifteen) students who took part in the application process. Theevaluation results and the alignment of the EP with the context of critical development in accounting education indicate that it is aligned with its mainobjective,providing valuable inputs for adjustments that further improved the EP.