Prática interdisciplinar no ensino de Ciências Contábeis à luz da complexidade e da aprendizagem significativa

Abstract

This study aims to develop a theoretical contribution to achieve interdisciplinary practice in accounting education, based on Complexity Theory and Meaningful Learning Theory. Through an essay, these theories were presented and their connections with interdisciplinarity were discussed. Previous studies have reinforced the links between complex reasoning, interdisciplinarity and meaningful learning. Complex reasoning can provide teachers and students with an integrated view of the undergraduate course in Accounting, making them aware that the knowledge covered in a discipline can connect to knowledge from later disciplines, stimulating interdisciplinary practice. Teachers and students play roles in meeting the assumptions of meaningful learning and if such assumptions are met across disciplines, and not just within each discipline, there would be a connection between meaningful learning and complex reasoning, which together would help the operationalization of interdisciplinary practice. The understandings exposed in this study suggest that complexity and meaningful learning can give theoretical support to interdisciplinary practice; encourage students to build integrated knowledge and find solutions that would not be possible in disciplinary lenses; make teachers aware of the meaning of their disciplines for others in the course and bring ideas to practice interdisciplinarity using active methodologies. This study contributes to the literature of higher education aiming to achieve the interdisciplinary practice, which requires the union of the teaching team and between teachers and students to implement this practice.