GRUPO DE VERBALIZAÇÃO E GRUPO DE OBSERVAÇÃO: PERCEPÇÃO DOS ALUNOS DE CIÊNCIAS CONTÁBEIS

The new demands of professional activities led to changes in education, changing the format of classes, that is, replacing the use of traditional methodologies with active methodologies, where the student responsible for his teaching-learning process. Thus, this study aims to verify the perception of students of the Accounting Sciences course of a Higher Education Institution (HEI) in Goiânia (GO), regarding the active methodology Verbalization Group and Monitoring Group (VGMG. This is descriptive research with a qualitative approach. Data were collected through a questionnaire applied in loco, with a sample of 129 students enrolled in the Advanced Accounting discipline, after the application of the active VGMG methodology by the teacher, aiming the said standard. The data were treated in electronic spreadsheets, to verify the profile of the respondents and perform a descriptive analysis related to the contributions of the GVGO. In addition, content analysis was used to interpret the answers in the open question, being created a Word Cloud in order to reduce the subjectivity of this technique. For students, this methodology to facilitate knowledge and encourages participation in class. They pointed out that for the methodology an additional preparation is necessary to the class, which they often do not have, due to external factors such as work all day. It is believed that the work will contribute theoretically to the promotion of studies on VGMG since there are still few studies that investigated the contributions of this methodology and in practice will help teachers about students’ perceptions, which may lead them to adopt this methodology in their classes