DEVELOPMENT OF DIGITAL DIDACTIC MATERIAL TO SUPPORT THE TEACHING OF INTRODUCTORY ACCOUNTING IN PROFESSIONAL AND TECHNOLOGICAL EDUCATION

Abstract

This article is a part of the Master's research, which was developed in the research line "Innovation for
EPT", of the Graduate Program in Professional and Technological Education (CTISM/UFSM), and
presents as a general objective to develop digital teaching materials (DTM) to support the teaching
practices of teachers of the subject Introductory Accounting. This objective is justified by the fact that
Accounting is an area of education with scarce digital teaching materials for use by teachers in their
teaching practices. The authors who supported this study were: Andrade (2015); Peleias (2006, 2007);
Felder-Silvermann (1988, 2002); Amiel (2018), Filatro (2018), among others. An applied research was
chosen, since it is a study with the purpose of solving problems identified in the scope of the
researcher's experience. As a result, a website was developed, called "REA_CONT", free and open
access, which brings together a collection of activities and varied content, which will serve as support
for teachers, as well as the site also provides tutorials for teachers to develop their own teaching
materials and have an initial path to support themselves. The site was evaluated qualitatively by
teachers and students from higher and technical education, and the data collected served to attest that
the research achieved the proposed objective. Furthermore, it contributes to the teachers' teaching
practices and to the students' study and revision of content. The work will be continued, expanding the
development of materials for areas other than Introductory Accounting.