Resumen

URRUTIA-HEINZ, Michele; COSTA-QUINTANA, Alexandre  y  CRUZ, Ana Paula Capuano-da. The Use of Problem-Based Learning in the Construction of Knowledge in Accounting. Educare [online]. 2020, vol.24, n.2, pp.388-410. ISSN 1409-4258.  http://dx.doi.org/10.15359/ree.24-2.19.

From the Piagetian perspective, knowledge is seen as an element resulting from the interaction between subject and the environment, understanding the subject as a fundamental being that participates in the process of constructing knowledge actively. Likewise, problem-based learning is a teaching technique, which imposes on the student the responsibility for his / her knowledge. In this sense, this study sought to verify if the use of an active methodology, specifically problem-based learning, can help in the assimilation of knowledge. For that, qualitative research was conducted through a case study, with students of the 4th semester of Accounting Sciences, enrolled in the Accounting’s Structure Statements program, in a federal higher education institution. The technique of problem-based learning was used in the teaching-learning process of the Demonstration of Added Value content (DVA). The results show that, in general, the use of problem-based learning for content assimilation is significant, since in the first evaluation, after the lecture, over 58,62% of the students assimilated the content. After applying the technique, the assimilation rose to 95.23%, revealing that the use of this technique is impressive for the construction of knowledge, besides providing benefits such as the exchange of experience, simulation of a real situation, and development of abilities such as the search for solutions.

Palabras clave : learning; knowledge; constructivism; piagetian thought.

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