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CONCEPTUAL MAPS

KNOWLEDGE CONSOLIDATION PROPOSAL IN THE ACCOUNTING EXPERTISE DISCIPLINE

Authors

  • Caritsa Scartaty Moreira Universidade Federal da Paraíba (UFPB)
  • Annandy Raquel Pereira da Silva Universidade Federal do Rio Grande do Norte (UFRN)
  • Jocykleber Meireles de Souza Universidade Federal do Rio Grande do Norte (UFRN)
  • Ítalo Carlos Soares do Nascimento Universidade Federal do Ceará (UFC)
  • Geison Calyo Varela de Melo Universidade Federal do Ceará (UFC)

DOI:

https://doi.org/10.51320/rmc.v23i1.1308

Keywords:

Concept Maps. Accounting Expertise. Benefits. Difficulties.

Abstract

This research aims to analyze what is the perception of students regarding the benefits and difficulties found in the application of Concept Maps as a way to consolidate the knowledge acquired in the discipline of Accounting Expertise? The methodology was based on a case study with qualitative analyzes, and as a collection instrument, a questionnaire with open questions. After the questionnaire was applied, the answers were transcribed to a digital file and submitted to open coding in the ATLAS.ti® software. The main findings showed that the students highlighted the main benefits of using the Conceptual Map, which is a simple tool and arouses motivation, making it possible to level the knowledge among the class, as well as clarifying doubts, encouraging group work, allowing you to memorize the content and streamline the class. In relation to the difficulties, the handling of the tool was highlighted, limitation in finding a logical sequence within the contents, and some, reported not having found any. The students also talked about the importance and recommendation of the method in other disciplines. Still, with the evaluation carried out with the students, it was possible to observe that they obtained higher marks than in units that did not use the Conceptual Map. In general, it is perceived that the difficulties identified can be remedied by the correct orientation and application of the tool by the teacher, continuous feedback, as well as, the use of this technique in other disciplines, as well as the focus on the benefits brought by Concept Maps in the teaching-learning process.

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Author Biographies

Caritsa Scartaty Moreira, Universidade Federal da Paraíba (UFPB)

Doutoranda em Ciências Contábeis pela Universidade Federal da Paraíba (UFPB)

Annandy Raquel Pereira da Silva, Universidade Federal do Rio Grande do Norte (UFRN)

Mestranda em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte (UFRN)

Jocykleber Meireles de Souza, Universidade Federal do Rio Grande do Norte (UFRN)

Mestre em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte (UFRN)

Ítalo Carlos Soares do Nascimento, Universidade Federal do Ceará (UFC)

Mestre em Administração e Controladoria pela Universidade Federal do Ceará (UFC)

Geison Calyo Varela de Melo, Universidade Federal do Ceará (UFC)

Mestre em Administração e Controladoria pela Universidade Federal do Ceará (UFC)

Published

2022-04-29

Versions

How to Cite

Scartaty Moreira, C., Pereira da Silva, A. R., Meireles de Souza, J., Carlos Soares do Nascimento, Ítalo, & Calyo Varela de Melo, G. (2022). CONCEPTUAL MAPS: KNOWLEDGE CONSOLIDATION PROPOSAL IN THE ACCOUNTING EXPERTISE DISCIPLINE. Revista Mineira De Contabilidade, 23(1), 57–69. https://doi.org/10.51320/rmc.v23i1.1308

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