The case study methodology based on real data and financial simulations in promoting contextualized learning in technical courses in Business Administration, Management, and Accounting Sciences
DOI:
https://doi.org/10.33448/rsd-v15i1.50495Keywords:
Active methodologies, Accounting education, Case study, Contextualized learning, Vocational education.Abstract
This article aims to analyze how the integration of practical operational models and case studies based on real data contributes to promoting contextualized learning in technical courses in Business Administration, Management, and Accounting Sciences. The study addresses the recurring misalignment between theoretical education and the operational fluency required by the contemporary labor market, particularly in contexts marked by tax complexity and digitalization of accounting processes. A qualitative and exploratory approach was adopted, grounded in Action Research, in which the teacher-researcher systematized and applied didactic models developed from professional experience, simulating ERP systems, financial analysis reports, and budgetary control tools. Empirical data were collected through a perception questionnaire administered to 35 students, combining Likert-scale questions and open-ended responses. The results reveal a high level of agreement regarding the operational fidelity of the models and their contribution to understanding data flows and increasing professional confidence. It is concluded that the didactic transposition of operational knowledge, combined with contextualized case studies, represents an effective pedagogical strategy to bridge the gap between theory and practice in technical education.
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