Skills development in accounting education through active teaching methodologies: trends and contributions based on the guidelines of the International Accounting Education Standards Board

Abstract

The establishment in Brazil of the new National Curriculum Guidelines (DCN) of 2024, with a focus on competency development, reinforces the need to analyze the effectiveness of the use of active learning methodologies in the accounting education process and to align them with international guidelines and labor market demands. This study aims primarily to analyze this alignment and to propose the integration of active teaching methodologies for the effective development of the competencies prescribed by IES 2, 3, and 4, in order to contribute to the education of accounting professionals capable of meeting global demands. To this end, a content analysis is conducted of the competencies recommended by the International Federation of Accountants (IFAC) and of the active methodologies identified in the systematic literature reviews conducted by Apostolou, Churyk, and collaborators between 2000 and 2024. The results indicate that, although there are convergences between some competencies highlighted by the standards of the International Accounting Education Standards Board (IAESB) (IES No. 2, 3, and 4) and the active methodologies analyzed in the literature, it is necessary to integrate other active methodologies that are not included in these standards in order to guide educators and enhance competency development. This research provides theoretical and empirical support for curricular improvement and pedagogical innovation in accounting degree programs. It highlights pathways for operationalizing competency-based accounting education aligned with labor market demands, international guidelines, and the ethical and social commitment of the accounting profession, in accordance with the recommendations of the DCN.