61622

Luciane Reginato
Edgard B. Cornacchione

Contabilidade Vista & Revista

Movido por um debate contínuo sobre a evolução da carreira em contabilidade gerencial e a influência de estratégias instrucionais sobre o desempenho dos estudantes, este estudo foca em estratégias de aprendizagem ativa em cursos de contabilidade gerencial. Com base na teoria de aprendizagem experiencial de Kolb, um quasi-experimento foi desenvolvido para avaliar o efeito de um caso prático supervisionado, em grupo e manipulativo, usando a construção de aviões para apoiar o ensino de custo padrão junto a estudantes de administração de empresas. Foram coletadas evidências de quatro turmas a partir de uma disciplina de contabilidade de custos em uma grande universidade pública de pesquisa no Brasil. Um total de 219 estudantes participaram do estudo. O professor ministrou aulas a todas as turmas sob condições idênticas em cursos semanais. Os dados foram tratados incluindo-se estatísticas descritivas, teste de amostras emparelhadas (hipótese experimental), e nuvem de palavras. Adicionalmente, especialistas (professores da área) validaram os resultados. Os achados são robustos (Cohen’s d of 1.026) e indicam que o grupo experimental demostrou melhoria significativa no desempenho dos exames do pré e pós-teste, se comparado ao grupo de controle, com tamanho de efeito considerado grande. Contribuições do estudo focam em transferência de aprendizagem que favorecem os estudantes para a vida real e o desenvolvimento de habilidades sociais (o aluno constrói, interage e gerencia atividade trabalhando em times); experiência positiva que pode encorajar professores e administradores de programas ao uso de estratégias instrucionais mais ativas; e preparo dos estudantes para o mercado, desenvolvendo profissionais com habilidades de trabalho mais demandadas.

Custo Padrão, Educação, Metodologia Ativa

REGINATO, L.; CORNACCHIONE, E. Building Planes And Learning Standard Costing: A Student-Centered Approach. Contabilidade Vista & Revista, v. 32, n. 1, p. 71-103, 2021.

Reginato, L., & Cornacchione, E. (2021). Building Planes And Learning Standard Costing: A Student-Centered Approach. Contabilidade Vista & Revista, 32(1), 71-103.

https://doi.org/10.22561/cvr.v32i1.5595

https://www.spell.org.br/documentos/ver/61622/construindo-avioes-e-aprendendo-custo-padrao--uma-abordagem-focada-no-aluno/i/pt-br

Artigo

Inglês

Accounting Education Change Commission (1990). Position statement number one: Objectives of education for accountants. Retrieved from https://aaahq.org/AECC/pdf/position/pos1.pdf

Aldrich, C. (2005). Learning by doing. San Francisco: Pfeiffer.

American Accounting Association. (2018). The pathways commission: Charting a national strategy for the next generation of accountants. Retrieved from: http://commons.aaahq.org/files/0b14318188/Pathways_Commission_Final_Report_Complete.pdf .

American Accounting Association Committee on the Future Content, Structure and Scope of Accounting Education (The Bedford Committee). (1986). Future accounting education: Preparing for the expanded profession. Issues in Accounting Education, 1(1), 168-195.

American Institute of CPAs (AICPA). (2011). CPA Horizons 2025: Core Competencies. Retrieved from: http://www.aicpa.org/research/cpahorizons2025/topfives/corecompetencies/pages/corecompetencies.aspx

Apostolou, B., Dorminey, J. W., Hassell, J. M., & Hickey, A. (2018). Accounting education literature review. Journal of Accounting Education, 47, 1-27. doi: 10.1016/j.jaccedu.2019.02.001.

Apostolou, B., Dorminey, J. W., Hassell, & Watson, S. F. (2013). Accounting education literature review (2010-2012). Journal of Accounting Education, 31, 107-161. doi: 10.1016/j.jaccedu.2013.03.001.

Apostolou, B., Hassell, J. M., Rebele, J. E., & Watson, S. F. (2010). Accounting education literature review (2006-2009). Journal of Accounting Education, 28, 145-197. doi: 10.1016/j.jaccedu.2011.08.001.

Apostolou, B., Watson, S. F., Hassell, J. M., & Webber, S. A. (2001). Accounting education literature review (1997-1999). Journal of Accounting Education, 19, 1-61. doi: 10.1016/S0748-5751(01)00010-0.

Bandura. A. (1971). Social learning theory. New York: General Learning Co.

Batista, I. V. C. (2004). Percepções dos alunos de negócios acerca de um jogo de empresas online considerando seus estilos de aprendizagem – “Business students’ perceptions of an online business game according to their learning styles” (Unpublished Master’s Thesis – in Portuguese). University of Sao Paulo, Brazil.

Bollen, L., Janssen, B., & Gijselaers, W. (2002). Measuring the effect of innovations in teaching methods on the performance of accounting students. In: A. Bentzen-Bilkvist, W. H. Gijselaers, and R. G. Milter (Eds.) Educational Innovation in Economics and Business, 7, 21-39. doi: 10.1007/978-94-017-1392-4_2.

Borges, I. T., Santos, A., Abbas, K., Marques, K. C. M., & Tonin, J. M. F. (2014). Considerable failure in the subject cost accounting: What are the possible motives? Journal of Education and Research in accounting (REPEC), 8(4), 411-426. doi: 10.17524/repec.v8i4.1201.

Braun, K. W. (2013). Custom fabric ventures: An instructional resource in job costing for the introductory managerial accounting course. Journal of Accounting Education, 31, 400-429. doi: 10.1016/j.jaccedu.2013.07.004.

Brewer, P. C., Sorensen, J. E., & Stout, D. E. (2014). The future of management accounting education: Addressing the competency crisis. Strategic Finance (August), 28-37.

Broome, O. W. & Morris, M. H. (2005). Multi-entity partnering in accounting education Narrowing the gap between the professional and academia. Advances in Accounting Education, 7, 81-107.

Burch, G. F., Batchelor, J. H., Heller, N. A., Shaw, J., Kendall, W., & Turner, B. (2014). Experiential learning – What do we know? A meta-analysis of 40 years of research. Developments in Business Simulation and Experiential Learning, 41, 279-283.

Butler, M. G., Church, K. S. & Spencer, A. W. (2019). Do, reflect, think, apply: Experiential education in accounting. Journal of Accounting Education. doi:10.1016/j.jaccedu.2019.05.001.

Christensen, C. M. (2008). Disrupting class. New York: McGraw Hill.

Ciulla, J. B. (2000). The working life. New York: Three Rivers Press.

Clark, R. W., Threeton, M. D., & Ewing, J. C. (2010). The potential of experiential learning models and practices in career and technical education & career and technical teacher education. Journal of Career and Technical Education, 25(2), 46-62. doi: 10.21061/jcte.v25i2.479.

Cordeiro, R. A. & Silva, A. B. (2012). Os estilos de aprendizagem influenciam o desempenho academic dos estudantes de financas? “Do learning styles influence the academic performance if students in finance?” Revista de Administração UFSM, 5(2), 243-261.doi:10.5902/198346594541.

Cornachione, E. C. (2004). Tecnologia da educação e cursos de ciências contábeis: Modelos colaborativos virtuais – “Educational technology and accountancy: Virtual collaborative models” (unpublished habilitation dissertation “Livre Docencia”). Sao Paulo: University of Sao Paulo. doi:10.11606/T.12.2007.

Dellaportas, S. & Hassall, T. (2013). Experiential learning in accounting education: A prision visit. The British Accounting Review, 45, 24-36. doi:10.1016/j.bar.2012.12.005.

Dewey, J. (1916). Democracy and education: An introduction to the philosophy of education. New York: Macmillan Co.

Dimitrios, B., Labros, S., Nikolaos, K., Maria, K., & Athanasios, K. (2010). Traditional teaching methods vs. teaching through the application of information and communication technologies in the accounting field: Quo Vadis? European Scientific Journal, 9(28), 73-101. doi: 10.19044/esj.2013.v9n28p%25p.

Duff, A. (2014). Learning styles and approaches in accounting education. In R. M. S. Wilson (Ed.) The Routledge companion to accounting education, pp. 163-188. New York: Routledge. doi: 10.4324/9781315889801.

Duff, A. & McKinstry, S. (2007). Students’ approaches to learning. Issues in Accounting Education, 22(2), 183-214. doi:10.2308/iace.2007.22.2.183.

French, G. R. & Coppage, R. E. (2000). Educational issues challenging the future of the accounting profession. Ohio CPA Journal, 59(3), 69-73.

Gall, M. D., Gall, J. P., & Borg, W. R. (2003). Educational research: an introduction (7th ed.). Boston: Allyn and Bacon. doi:10.2307/3121583.

Hassal, T. & Joyce, J. (2014). The use of experiential learning in accounting education. In R. M. S. Wilson (Ed.) The Routledge companion to accounting education (pp. 376-398). New York: Routledge.

Herath, S. K. (2006). Dilka plastic products company: A teaching case on overhead allocation and pricing decisions using activity-based costing system in a family business. International Journal of Strategic Cost Management, 3(1), 1-16.

Institute of Management Accountants. (2013). Defining the crisis: In our Universities. IMA Competency Crisis. Retrieved from www.competencycrisis.org.

International Accounting Education Standards Board. (2019). Handbook of International Education Pronouncements. New York: IFAC.

Karreman, G. H. (2013). Dynamics of global accounting education (GAE 2012). Tilburg: Tilburg University.

Kirschner, P. A., Sweller, J., & Clark, R. E. (2006). Why minimal guidance during instruction does not work: An analysis of the failure of the constructivist, discovery, problem-based, experiential, and inquiry-based teaching. Educational Psychologist, 41(2), 75-86. doi: 10.1207/s15326985ep4102_1.

Knowles, M. S. (1970). The modern practice of adult education: andragogy versus pedagogy. New York: Association Press.

Knowles, M. S. (1980). My farewell address: Andragogy, no panacea, no ideology. Training and Development Journal, August 1980, 48-50.

Knowles, M. S., Holton III, E. F., & Swanson, R. A. (2005). The adult learner (6th ed.). Burlington, MA: Elsevier.

Kolb, A. Y. & Kolb, D. A. (2005). Learning styles and learning spaces: Enhancing experiential learning in higher education. Academy of Management Learning & Education, 4(2), 193-212. doi:10.5465/amle.2005.17268566.

Kolb, D. A. (1984). Experiential learning: Experience as the source of learning and development. New Jersey: Prentice-Hall. doi:10.1002/job.4030080408.

Lancaster, K. A. S. & Strand, C. A. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549-567. doi:10.2308/iace.2001.16.4.549.

Lawson, R. A., Blocher, E. J., Brewer, P. C., Morris, J. T., Stocks, K. D., Sorensen, J. E., Stout, D. E., & Wouters, M. J. F. (2015). Thoughts on competency integration in accounting education. Issues in Accounting Education, 30(3), 149-171. doi:10.2139/ssrn.2477182.

Leite Filho, G. A., Batista, I. V. C., Paulo Jr., J., & Siqueira, R. L. (2008). Estilos de aprendizagem vs. desempenho academico: Uma aplicação do teste Kolb em acadêmicos no curso de Ciências Contábeis – “Learning styles and academic performance: An application of Kolb with accounting majors.” 2008 Congresso USP de Controladoria e Contabilidade. São Paulo.

Lim, S.; Coetzee, D., Hartmann, B., Fox, A., & Hearst, M. A. (2014). Initial experiences with small group discussions in MOOCs. Proceedings of the 2014 Learning @ Scale Conference (L@S). Atlanta. doi:10.1145/2556325.2567854.

Lin, Z. J. & Hunter, A. (1992). Accounting education for the 21st century: A Canadian experiment. Journal of Education for Business, 68(1), 38-43.doi:10.1080/08832323.1992.10117584.

Lipsey, M. W. & Hurley, S. M. (1997). Design sensitivity. In L. Bickman & D. J. Rog (Eds.) Handbook of applied social research methods, 44-76. New York: Sage. doi:10.4135/9781483348858.

Luft, J. & Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2-3), 169-249. doi:10.1016/S1751-3243(06)010029.

Maher, M. W. (2000). Management accounting education at the millennium. Issues in Accounting Education, 15(2), 335-346. doi: 10.2308/iace.2000.15.2.335.

Manpower Group (2013). Talent shortage survey research. Retrieved from http://www.manpowergroup.us/campaigns/talent-shortage-2013 .

Marshall, P. D., Smith, K. J., Dombrowski, & Garner, R. M. (2012). Accounting faculty perceptions of the influence of educational and work experiences on their performance as educators. The Accounting Educators’ Journal, 22, 73-9.

Matherly, M. & Burney, L. L. (2013). Active learning activities to revitalize managerial accounting principles. Issues in Accounting Education, 28(3), 653-680. doi: 10.2308/iace-50465.

Merchant, K. A. (2010). Paradigms in accounting research: A view from North America. Management Accounting Research, 21, 116-120. doi: 10.1016/j.mar.2010.02.004.

Merriam, S. B. & Caffarella, R. S. (1999). Learning in adulthood: A comprehensive guide (2nd ed.). San Francisco: Jossey-Bass. doi:10.1177/0741713607305947.

Mister, W. G. (1983). Note on the interpretation of standard cost variances. Journal of Accounting Education, 1(2), 51-56. doi:10.1016/07485751(83)90006-4.

Nganga, C. S. N., Ferreira, M. A., Mendes Neto, E. B., & Leal, E. A. (2013). Estratégias e técnicas aplicadas no ensino de contabilidade gerencial: Um estudo com docentes do curso de Ciências Contábeis – “Teaching trategies and technics applied to managerial accounting: A study with faculty members.” Proceedings of the IV Encontro de Ensino e Pesquisa em Administração e Contabilidade. Brasilia.

Nooghabi, S. N., Iravani, H. & Fami, H. S. (2011). A study on present challenges on experiential learning of university students (University of Tehran, The Colleges of Agriculture and Natural Resources, Iran). Procedia Social and Behavioral Sciences, 15, 3522-3530. doi:10.1016/j.sbspro.2011.04.329.

Phillips, M. E. & Graeff, T. R. (2014). Using an in-class simulation in the first accounting class: Moving from surface to deep learning. Journal of Education for Business, 89, 241-247. doi:10.1080/08832323.2013.863751.

Pimentel, A. (2007). A teoria da aprendizagem experiencial como alicerce de estudos sobre desenvolvimento profissional – “Experiential learning theory as the foundation for professional development studies.” Estudos de Psicologia, 12(2), 159-168. doi:10.1590/S1413-294X2007000200008.

Pincus, K. V., Stout, D. E., Sorensen, J. E., Stocks, K. D., & Lawson, R. A. (2017). Forces for change in higher education and implications for the accounting academy. Journal of Accounting Education, 40, 1-18. doi:10.1016/j.jaccedu.2017.06.001.

Pollard, W. B. (1986). Teaching standard costs: A look at textbook differences in overhead variance analysis. Journal of Accounting Education, 4(1), 211-220. doi:10.1016/0748-5751(86)90036-9.

Reis, L. G., Paton, C., & Nogueira, D. R. (2012). Estilos de aprendizagem: Uma análise dos alunos do curso de Ciências Contábeis pelo método Kolb “Learning styles: Analysis of accounting majors using the Kolb method.” Enfoque: Reflexão Contábil, 31(1), 53-66. doi: 10.4025/enfoque.v31i1.13853.

Rifkin, J. (1995). The end of work. New York: G. P. Putman’s Sons.

Salem, M. S. M. (2013). The future of accounting as a subject in a business school: a literature review. The Journal of Human Resource and Adult Learning, 9(2), 62-69.

Santos, D. F., Gassner, F. P., Colauto, R., Antonovz, T., & Correa, M. D. (2014). Estilos de aprendizagem: Estudo com estudantes de Ciências Contábeis em uma Universidade Pública – “Learning styles: Study with accounting majors in a public university.” Revista de Contabilidade da UFBA, 8(1), 37-53.

Schiller, S. (2010). Management accounting in a learning environment. Journal of Accounting & Organizational Change, 6(1), 123-148. doi: 10.1108/18325911011025722.

Schmitz, L. C., Alperstedt, G. D., van Bellen, H. M., & Schimitz, J. L. (2013). A aprendizagem experiencial e o desenvolvimento de competências para o gerenciamento de projetos – “Experiential learning and project management competency development.” IV Encontro de Ensino e Pesquisa em Administração e Contabilidade. Brasilia.

Selingo, J. J. (2013). College (un)bound. New York: Houghton Mifflin Harcourt.

Siegel, G., Sorensen, J. E., Klammer, T., & Richtermeyer, S. B. (2010). The ongoing preparation gap in management accounting education: A guide for change. Management Accounting Quarterly, 11(4), 29-39.

Silberman, M. (2006). Active training (3rd ed.). San Francisco: Pfeiffer.

Slavin, R. E. (1980). Cooperative learning. Review of Educational Research, 50(2), 315-342. doi: 10.3102/00346543050002315.

Sonaglio, A. L. B., Godoi, C. K., & Silva, A. B. (2012). Estilos de aprendizagem experiencial e aquisição de habilidades: Um estudo com discentes de graduação em administração em instituições de ensino superior – “Experiential learning styles and skill acquisition: A study with business administration students at higher education institutions.” Administração: Ensino e Pesquisa, 14(1), 123-159. doi:10.13058/raep.2013.v14n1.75.

Sorensen, J. E. (2009). Management accountants in the United States: Practitioner and academic views of recent developments. In: C. S. Chapman, A. G. Hopwood and M. D. Shields. Handbook of management accounting research, 3, 1271-1298. Oxford: Elsevier. doi:10.1016/S1751-3243(07)03004-0.

Spraakman, G. & Jackling, B. (2014). A conceptual framework for learning management accounting. Accounting Perspectives, 13(1), 61-81. doi: 10.1111/1911-3838.12024.

Stewart, J. P. & Dougherty, T. W. (1993). Using case studies in teaching accounting: A quasi-experimental study. Accounting Education: An International Journal, 2(1), 1-10. doi:10.1080/09639289300000001.

Stout, D. E. (1996). Experiential evidence and recommendations regarding casebased teaching in undergraduate cost accounting. Journal of Accounting Education, 14(3), 293-317. doi:10.1016/0748-5751(96)00023-1.

Stout, D. E., Rebele, J. E., & Howard, T. P. (2006). Reasons research papers are rejected at accounting education journals. Issues in Accounting Education, 21(2), 81-98. doi: 10.2308/iace.2006.21.2.81.

Thomson, J. (2013). Why accounting and finance pros are so difficult to hire. Forbes Online. Retrived from: http://www.forbes.com/sites/jeffthomson/2013/05/30/why-accounting-and-finance-pros-are-so-difficult-to-hire.

United Nations Conference on Trade and Development (UNCTAD). (2011). Model accounting curriculum (revised). Geneve: UNCTAD. Retrieved from: http://unctad.org/en/PublicationsLibrary/diaemisc2011d1_en.pdf.

Valente, N. T. Z., Cornachione, Jr., E. B., Abib, D. B., Pereira, M. M., & Amaral, I. B. (2008). Estilos de aprendizagem dos alunos do curso de comunicação social (jornalismo) da UEPG: Aplicação do inventrio de David Kolb. Revista ADMpg Gestão Estratégica, 1(1), 57-62.

Villardi, B. Q. & Vergara, S. C. (2011). Implicações da aprendizagem experiencial e da reflexao pública para o ensino de pesquisa qualitative e a formação de mestres em administração – “Experiential learning and public reflection: Implications for scientific research teaching and masters development in management education.” Revista de Administração Contemporânea, 15(5), 794-814. doi:10.1590/S1415-65552011000500002.

Vinciguerra, B. & Lafond, C. A. (2011). Using hands-on exercise to teach cost accounting concepts. Journal of Business Cases and Applications, 3, 1-19.

Watson, S. F., Apostolou, B., Hassell, J., M., & Webber, S. A. (2007). Accounting education literature review (2003-2005). Journal of Accounting Education, 25, 1-58. doi:10.1016/j.jaccedu.2007.01.001.

Way, B. (2013). Jobocalypse: The end of human jobs and how robots will replace them. CreateSpace Independent Publishing.

Webb, L., De Lange, P., & O’Connell, B. (2009). A programme to expose students to senior executives in the world of accounting: An innovative learning method. Accounting Education: An International Journal, 18(2), 183-205. doi:10.1080/09639280802436723.