A Didactic Engineering for the development of the Amortization System theme using the HP 12C Calculator Emulator

Abstract

This article is an excerpt from the master's research related to a Didactic Engineering with the theme of Constant Amortization System and French Amortization System for the development of didactic situations related to the content of Higher Education Financial Mathematics, and which allows the use of the HP 12C financial calculator emulator. Currently, these amortization systems are being used by Brazilian financial institutions for real estate financing. The objective was to investigate how students of Administration and Accounting apply the mathematical knowledge of amortization in situations by using financial calculators. The methodological approach followed the Didactic Engineering steps, both for the construction of the didactic sequence and for its application and validation. The results indicate that the elaborated didactic sequence contributed to the development of the proposed mathematical content, as well as handling and the ways of dealing with the financial calculators in situations involving the amortization calculations.