Metodologias ativas de ensino: Evidências da aplicação do método de caso nos cursos de ciências contábeis e administração

The present study examines the benefits of using the Case Method, as well as its limitations, based on the Innovation Diffusion Theory. The research is qualitative; evidence collection was performed through questionnaires, interviews, focus group, and participant observation. The unit of analysis consists of 46 students who participated in this pedagogical intervention, distributed between an undergraduate controllership class in accounting, and a marketing class in business administration. Additionally, to complement the research findings, information was collected through interviews with the teachers of the above disciplines. After transcribing the interviews and focus groups, open coding was performed for further content analysis using the Atlas.ti software. The main results show that the students had good acceptance of the Case Method, although at first there is resistance from some students. Regarding the advantages observed by them, it was reported that the method allows viewing the subjects approached in the classroom in a more holistic way, besides facilitating the approximation between theory and professional practice. In short, this evidence corroborates the educator’s perspectives since they also perceive the advantages of the Case Method in the teaching-learning process. Finally, it is verified, under the Innovation Diffusion Theory, that the Case Method has the sufficient aspects for its diffusion, which are the relative advantage, compatibility, complexity, “experimentability” and “observability”.