Aprendizagem e integração curricular em um curso técnico em contabilidade por meio do simulador Telos

Abstract

This research comprises the development of a technological product as an instrument of integration of the disciplinary contents of a Technical-Professional High School Course in Accounting with a view to improving students' learning. The technological product called Telos works as a market accounting simulator through which students make decisions that produce the effects of this continuous thinking about the variables in the management of a business (internal factors) and market dynamics (external factors). The contributions of Reuven Feuerstein and Michel Foucault on the importance of the students' autonomy process in their learning processes were inspiring. Thus, based on the reality of a State Technical School in the west center of São Paulo, the Telos simulator developed in an ExcelÒ spreadsheet, made it possible week by week for students to understand the effects of their decisions and the need to rethink them. from the financial statements. Accounting, in this sense, offered integrated disciplinary knowledge that underpinned these decisions. Thus, the hypotheses regarding the contributions of Feuerstein and Foucault to construct learning autonomy and Telos as an integrating instrument of accounting concepts scattered throughout the curriculum as decisive elements in Accounting were confirmed.