ACTIVE METHODOLOGIES IN HIGHER EDUCATION: REASONS FOR THEIR USE (OR NOT) ACCORDING TO THE PERCEPTION OF ACCOUNTING FACULTY AT INSTITUTIONS IN THE CITY OF NATAL, RIO GRANDE DO NORTE.
Active methodologies; Higher education; Accounting; Teacher training; Faculty perception.
Introduction: Within the context of higher education modernization, active methodologies have gained ground as an important strategy for pedagogical innovation. However, despite acknowledging their existence, obstacles to their adoption are still observed among faculty in Accounting programs. Objective: To investigate the reasons that influence the adoption or non-adoption of active methodologies by Accounting faculty at higher education institutions in Natal/RN. Methodology: This study was developed as an adapted replication of Mondragón et al. (2024), adopting a descriptive and comparative approach. A questionnaire structured into four blocks, profile, frequency of use, benefits and barriers, and an open-ended question on the teaching experience regarding the topic, was administered to 44 faculty members from public and private institutions with an ENADE score equal to or greater than 3, located in the city of Natal/RN. Data were analyzed through descriptive statistics, and the open-ended question through content analysis. Results: Regarding benefits, active methodologies were found to be significantly recognized in their use (mean 4.31) and in faculty continuing education, while their limited use stems mainly from structural barriers, notably class size, the only limiting factor above the scale midpoint. A mismatch between recognition and practice was thus observed: although valued by faculty, active methodologies are still used with intermediate frequency (mean 3.36), concentrated in the modalities closest to traditional teaching. Conclusion: Promoting pedagogical innovation in accounting education requires less an effort to convince faculty of a value they already recognize than adjustments aimed at removing structural barriers, so that the focus falls on investment in training.