Problem-Based Learning for Accounting Courses: Evidence from Brazil

Abstract

Problem-Based Learning is a didactic methodology that prioritizes active student participation. The aim of this research is to identify the challenges and opportunities that the PBL methodology presents when used in undergraduate Accounting courses. This research intends to respond to the following question: What does research indicate as (dis)advantages of using PBL in Accounting undergraduate courses? To respond to this question, the research was performed in two stages: the first was a bibliometric analysis about PBL in undergraduate Accounting courses in the international and Brazilian contexts; the second stage was a series of interviews with researchers into the area of PBL applied to Accounting Education, with the objective to confront their views and experiences with those indicated by the findings of the bibliometric analysis. The results for this study showed that there is generally a good reception to the method by students and that the method effectively develops communication skills, teamwork and problem solving, which agrees with previous research. It was also possible to identify that the use of PBL is still an emerging theme in Accounting courses and that when it does occur, it is through isolated initiatives of researchers interested in the subject.