Critical competencies and autonomy in accounting education: an analysis of the teaching-learning process with active methodologies

Abstract

The research aimed to analyze the development of critical competencies and student autonomy in the teaching-learning process of Accounting students, contextualized in a Master's Teaching Internship. The experience was conducted in an Economics course at a federal university in Southern Brazil, employing the Maguerez Arch for problematization of real economic issues and the Verbalization Group/Observation Group (VG/OG) strategy to foster collaborative debate. The research, with a qualitative approach, used the responses from a feedback questionnaire applied to the students, which were examined through Discursive Textual Analysis (DTA). The results indicate that the approach promoted not only engagement but mainly the resignification of theoretical knowledge against practical reality, stimulating critical analysis and the the student's ability to identify and search for sources. It is concluded that the integrated use of active methodologies proved to be an effective tool for meaningful learning, overcoming limitations of traditional expository teaching and contributing to the formation of a more reflective academic profile.