FLIPPED CLASSROOM: PERCEPTIONS OF ACCOUNTING STUDENTS AT UFRN, IN LIGHT OF SELF-DETERMINATION THEORY.
active methodology; higher education; flipped classroom; self-determination theory.
Active teaching methodologies have gained prominence in educational settings by fostering greater student engagement in the learning process and encouraging the development of skills such as critical thinking, logical reasoning, and problem-solving. Among these methodologies, the flipped classroom stands out for promoting student autonomy. This study aims to analyze the perceptions of Accounting students at the Federal University of Rio Grande do Norte regarding the learning process in the course Business Practice I, considering their experiences with both traditional lecture-based and flipped classroom models, through the lens of Self Determination Theory. The research is descriptive in nature and adopts a qualitative approach. The sample comprises 22 students enrolled in Business Practice I from the 2023.1 to the 2024.1 academic periods. It is worth noting that the study was approved by the appropriate Research Ethics Committee. Data collection was conducted through focus groups with semi-structured interviews, dividing the students into those who experienced traditional methodologies and those who participated in the flipped classroom. The data were analyzed using Bardin’s content analysis method, which consists of three phases: pre- analysis, material exploration, and treatment of results. Data were coded and categorized using ATLAS.ti software, resulting in nine code groups: lecture-based; flipped; self-determined environment: flipped method; self-determined environment: lecture method; challenges of the flipped classroom; challenges of the lecture method; difficulties in the course; motivation for attending the course using the flipped method and the lecture method. Students who experienced the active methodology highlighted the flexible schedule for completing tasks, the effectiveness of videos in understanding the content, and positive interaction with the instructor. However, critical issues included poor time management, often leaving tasks until the last minute and a lack of motivation among some students, with activities perceived merely as obligations. In the lecture-based method, data indicated a lack of support for student autonomy and active engagement, due to the rigid structure of the classes and limited freedom to organize their studies. Finally, the results showed that students faced both technical and cognitive difficulties in both methods. In the traditional approach, students frequently reported completing assignments mechanically, focusing on submission rather than understanding accounting processes. In the active method, although the format had the potential to enhance skills, particularly through videos and practical activities, limitations such as poor video quality and low audio impaired their development.