Metode active de instruire aplicate în contabilitate

Abstract

This research analyzes the impact and effectiveness of active learning methods in the teaching process of accounting, highlighting their importance in developing students’ practical and theoretical skills. In contrast to traditional methods, which focus on passively teaching theory, active methods encourage active student involvement through techniques such as case studies, project-based learning, role-playing, simulations, and the analysis of real financial statements. The article emphasizes that these methods facilitate the understanding of complex accounting concepts and help students apply the knowledge acquired in real business contexts. Active methods foster critical thinking, the development of problem-solving skills, and the ability to make informed decisions, essential in a field such as accounting, which requires a practical and rational approach to financial information. The article concludes that, to ensure the success of active methods in accounting training, it is essential to continuously assess students’ progress, as well as to constantly adapt teaching approaches to their needs. Applying these methods can have a long-term positive impact on students' professional training and their preparation for the challenges of an ever-changing field, such as accounting. JEL: A20, M41; CZU: [657:004]:378.147(478); DOI: https://doi.org/10.53486/isc2024.10