<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1409-4258</journal-id>
<journal-title><![CDATA[Revista Electrónica Educare]]></journal-title>
<abbrev-journal-title><![CDATA[Educare]]></abbrev-journal-title>
<issn>1409-4258</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional. CIDE]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1409-42582020000200388</article-id>
<article-id pub-id-type="doi">10.15359/ree.24-2.19</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El uso del aprendizaje basado en problemas en la construcción del conocimiento en ciencias contables]]></article-title>
<article-title xml:lang="pt"><![CDATA[O uso da aprendizagem baseada em problemas para construção do conhecimento na contabilidade]]></article-title>
<article-title xml:lang="en"><![CDATA[The Use of Problem-Based Learning in the Construction of Knowledge in Accounting]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Urrutia-Heinz]]></surname>
<given-names><![CDATA[Michele]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Costa-Quintana]]></surname>
<given-names><![CDATA[Alexandre]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cruz]]></surname>
<given-names><![CDATA[Ana Paula Capuano-da]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal do Rio Grande  ]]></institution>
<addr-line><![CDATA[ Rio Grande]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Federal do Rio Grande  ]]></institution>
<addr-line><![CDATA[ Rio Grande]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Federal do Rio Grande  ]]></institution>
<addr-line><![CDATA[ Rio Grande]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2020</year>
</pub-date>
<volume>24</volume>
<numero>2</numero>
<fpage>388</fpage>
<lpage>410</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.sa.cr/scielo.php?script=sci_arttext&amp;pid=S1409-42582020000200388&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.sa.cr/scielo.php?script=sci_abstract&amp;pid=S1409-42582020000200388&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.sa.cr/scielo.php?script=sci_pdf&amp;pid=S1409-42582020000200388&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El conocimiento, en la visión piagetiana, es visto como un elemento fruto de la interacción del sujeto con el medio, comprende al sujeto como un ser fundamental que participa activamente del proceso de construcción de su conocimiento. De manera similar, el aprendizaje basado en problemas es una técnica de enseñanza que impone responsabilidad al alumnado en el proceso de construcción del conocimiento. En este sentido, este estudio buscó verificar cómo una metodología activa, específicamente el aprendizaje basado en problemas, puede auxiliar en la asimilación del contenido, al contribuir con la construcción del conocimiento. Para ello, se realizó una investigación cualitativa, a través de un estudio de caso, con estudiantado del cuarto semestre de Ciencias Contables, matriculado en la disciplina Estructura de los Estados Contables, en una institución de enseñanza superior federal. La técnica del aprendizaje basado en problemas se utilizó en el proceso de enseñanza-aprendizaje del contenido de Demostración del Valor Agregado (DVA). Los resultados apuntan que de forma general, el uso del aprendizaje basado en problemas colabora positivamente para la asimilación del contenido. En la primera evaluación realizada, después de la clase expositiva seguida de resolución de ejercicio, se constató que 58,62 %, de estudiantes asimila el contenido, y después de la aplicación de la técnica, esta asimilación pasó al 95,23 %, revelando que el uso de la técnica del aprendizaje basado en problemas es impactante para la construcción del conocimiento, además de proporcionar beneficios como intercambios de experiencias, simulación de una situación real y desarrollo de habilidades, tales como la búsqueda de soluciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O conhecimento, na visão piagetiana, é visto como um elemento fruto da interação do sujeito com o meio, compreendendo o sujeito como um ser fundamental que participa do processo de construção do seu conhecimento ativamente. De maneira semelhante, a aprendizagem baseada em problemas é uma técnica de ensino que impõe responsabilidade aos estudantes no processo de construção do conhecimento. Neste sentido, este estudo buscou verificar como uma metodologia ativa, especificamente a aprendizagem baseada em problemas, pode auxiliar na assimilação do conteúdo, contribuindo com a construção do conhecimento. Para tanto, foi realizada uma pesquisa qualitativa, através de um estudo de caso, com estudantes do 4º semestre de Ciências Contábeis, matriculados na disciplina Estrutura das Demostrações Contábeis, em uma Instituição de Ensino Superior Federal. A técnica da aprendizagem baseada em problemas foi utilizada no processo de ensino-aprendizagem do conteúdo Demonstração do Valor Adicionado (DVA). Os resultados apontam que, de forma geral, o uso da aprendizagem baseada em problemas colabora positivamente para assimilação do conteúdo. Na primeira avaliação realizada, após a aula expositiva seguida de resolução de exercício, constatou-se que 58,62%, dos estudantes assimilaram o conteúdo, e após a aplicação da técnica, esta assimilação passou para 95,23%, revelando que o uso desta técnica de aprendizagem baseada em problemas é impactante para a construção do conhecimento, além de proporcionar benefícios como trocas de experiências, simulação de uma situação real e desenvolvimento de habilidades como procurar soluções.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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&#8217;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.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Aprendizagem baseada em problemas]]></kwd>
<kwd lng="pt"><![CDATA[construção do conhecimento]]></kwd>
<kwd lng="pt"><![CDATA[construtivismo]]></kwd>
<kwd lng="pt"><![CDATA[pensamento piagetiano]]></kwd>
<kwd lng="en"><![CDATA[learning]]></kwd>
<kwd lng="en"><![CDATA[knowledge]]></kwd>
<kwd lng="en"><![CDATA[constructivism]]></kwd>
<kwd lng="en"><![CDATA[piagetian thought]]></kwd>
<kwd lng="es"><![CDATA[Aprendizaje basado en problemas]]></kwd>
<kwd lng="es"><![CDATA[construcción del conocimiento]]></kwd>
<kwd lng="es"><![CDATA[constructivismo]]></kwd>
<kwd lng="es"><![CDATA[pensamiento piagetiano]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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