Comparative Analysis of Teaching Methodologies Adopted by Accounting Teachers at a Higher Education Institution in Brazil and Angola (Atena Editora)

Abstract

The present study aimed to analyze and compare the teaching methodologies adopted by Accounting teachers at a public Higher Education Institution (HEI) in Brazil and Angola. Empirical research was carried out in the municipality of Salvador/Bahia-Brazil at the Faculty of Accounting Sciences (FCC) of the ``Universidade Federal da Bahia`` and in the municipality of Sumbe/Cuanza Sul-Angola at the Instituto Superior Politécnico do Kuanza Sul (ISPKS). The chosen approach was qualitative, with the instrument for data collection being the application of a questionnaire to teachers from the two HEIs researched, and descriptive statistics techniques were used to analyze the data. The results of the investigation point out, among other findings, that the profile of both Brazilian and Angolan teachers in the HEIs researched has a predominance of males. Concern was also noted regarding the didactic-pedagogical training that Accounting teachers must have to teach, however, the significant participation in scientific events denotes a search for qualification and teaching training on the part of the professionals investigated. From the objectives of this research, it was found that the methodology used most frequently by teachers in both institutions is the expository class, being mentioned by approximately 45% of these teachers and corroborating the findings of previous research. The research revealed that in addition to lectures, Brazilian teachers also use active methodologies such as simulation in relation to Angolan teachers. Regarding the types of assessments, it was found that written and oral tests were preferentially used, in addition to these, the teachers investigated also used student participation as a different, unusual, but effective way to assess their students. In general, this study revealed a paradigm shift that was still embryonic in terms of the teaching methodologies adopted by the teachers investigated.