Análise da percepção docente acerta da utilização do mapa conceitual no curso de Ciências Contábeis do Estado do Rio Grande do Norte

Abstract

The present study aims to analyze the professor’s perception about the use of the conceptual map in the learning process in accounting science courses in the State of Rio Grande do Norte. To reach it, a qualitative approach was used, with a sample composed of 51 professors. The analyzed data were obtained by sending an e-mail. In relation to the structure of the questionnaire, aspects of the sociodemographic profile of the participants were addressed, professor qualification and questions about the knowledge and application of the concept map. To verify the clarity and precision of the data collection instrument, a pre-test was carried out and in order to verify it’s reliability, it was submitted to Cronbach’s Alpha test. As for data analysis, closed responses underwent descriptive analysis, while open responses underwent content analysis developed in the ATLAS.ti software. The results show that in relation to the stage of diffusion and adoption of the conceptual map, there is a need for incentives, in the professor’s perception, the content covered in the course subjects is favorable to the adoption of the methodology, as well as it’s use provides the relationship between theory and practice. Regarding the learning strategies and methodologies of accounting courses, it is expected that continuing education will be stimulated, as well as the dissemination of the conceptual map so that there is greater adoption. The findings also point to the need for professor training as an opportunity for improvement for professor qualification and alternatives such as the use of this methodology in lectures, as it helps the professor and the student from the understanding and assimilation of information, when analyzes and debates, learning takes place together and those involved acquire greater intimacy with the technique. The benefits of the concept map are activation of prior knowledge, facilitation of learning, synthesis and exposure of knowledge acquired by the student. The professors also reported the positive points that motivated the adoption of the methodology, such as the power of assimilation, absorption, construction of concepts, propositions, synthesis and content fixation. However, some limitations were found in the application, such as the student’s inexperience about the knowledge and use of the technique, as well as the software used for this purpose, which may present resistance or difficulty in preparing the maps. As a suggestion for future studies, it is recommended to apply the technique in course subjects seeking the perception of professors and students or to identify the occurrence of significant learning through the adoption of the conceptual map.