ART IN THE TEACHING-LEARNING PROCESS AND ITS CONTRIBUTION TO THE FORMATION OF ACCOUNTANTS: DRAMAS AND DISCOVERIES OF THE STUDENT-ARTIST

Abstract

The way organizations react to changes in the current context requires competencies and skills that go beyond technique and rationality, since professionals deal with an environment increasingly ambiguous and complex. Regarding the accountant, it is noticeable that in view of his/her role in society, the desirable professional profile comprises skills which go beyond the traditional and structuralist view of teaching in undergraduate accounting courses. The construction of knowledge takes place through the relations between all those involved in the learning process: teachers, students and other agents in the context in which they are situated. The search for teaching practices that allow the reconciliation of subjectivity and objectivity finds in the use of art in teaching-and-learning, a proposal which illuminates paths towards the exploration of multiple possibilities and unique experiences. The theoretical framework privileges relevant aspects of didactics in the teaching of accounting, emphasizing 
the key concepts developed by Vygotsky which will give support to the 
discussion about the contribution of art towards a broader formation of accountants. This article aims to present the results of an experiment developed with fourth-semester accounting students of the College of Integrated Sciences of the Pontal region, which is part of Uberlandia Federal University. Case study is used as a research strategy. Data collection is done using documents produced by students, their testimonies, and the observation of the teacher. The results indicate the potential contributions of dramatizations to a broader formation of the accountant.