Analysis of faculty perception regarding the use of concept mapping in the teaching process in accounting degree programs in the State of Rio Grande do Norte

Purpose: This research aims to analyze faculty perception regarding the use of Concept Mapping in the teaching process in accounting degree programs in the State of Rio Grande do Norte. Methodology: Work with a qualitative approach, using the survey as a method. The questionnaire developed contains...

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Detalles Bibliográficos
Autores: Simplício, Maria de Fátima Ferreira, Lucena, Edzana Roberta Ferreira da Cunha Vieira, Araújo, Aneide Oliveira
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2024
País:Brasil
Institución:Universidade Federal do Rio Grande do Norte (UFRN)
Repositorio:Revista Ambiente Contábil
Idioma:portugués
OAI Identifier:oai:periodicos.ufrn.br:article/32612
Acceso en línea:https://periodicos.ufrn.br/ambiente/article/view/32612
Access Level:acceso abierto
Palabra clave:Conceptual Map
Meaningful Learning
Teaching Methodologies
Mapa Conceitual
Aprendizagem Significativa
Metodologias de Ensino
Mapa Conceptual
Aprendizaje Significativo
Metodologías de Enseñanza
Descripción
Sumario:Purpose: This research aims to analyze faculty perception regarding the use of Concept Mapping in the teaching process in accounting degree programs in the State of Rio Grande do Norte. Methodology: Work with a qualitative approach, using the survey as a method. The questionnaire developed contains 19 questions and was answered by 51 professors from undergraduate courses in Accounting Sciences in the State of Rio Grande do Norte, through an electronic link sent via emails and social media. Its structure addresses questions about the concept map in accounting teaching and uses the likert scale to measure attitudes and opinions. This instrument was pre-tested to evaluate its clarity and precision to meet the proposed objectives. For data analysis, the closed answers were tabulated in the Microsoft Excel software and underwent descriptive analysis and the answers to the open questions underwent content analysis, using the ATLAS.ti software. Results: The results show the viability of the conceptual map for teaching accounting, but identify the need for incentives for its adoption. The main benefits found are: power of assimilation, absorption, fixation of knowledge, as well as it can provide collaborative learning, the occurrence of significant learning and the relationship between theory and accounting practice. However, some difficulties arose in the use of the teaching technique, such as student inexperience, resistance or difficulty in developing the conceptual map. Contributions of the Study: The findings contribute by highlighting the positive perception of faculty members regarding concept mapping. They also provide insights for other educators and educational institutions to identify the necessary means to assist them in adopting or developing faculty training programs for classroom application. Drawing a parallel between the accounting literature on concept mapping and the research results, it becomes evident that knowledge and adoption of concept maps in accounting education are slightly higher than what is revealed in research, although they are somewhat scattered, lacking the pursuit of deeper insights and results.