Public debate and conceptual reflection: systematization of a pedagogical experience in the classroom

Abstract

The purpose of this paper is to systematize the pedagogical experience of its author who, using the activities of public debate and conceptual reflection in the Accounting Theory Seminar subject, manages to compose a pedagogical strategy composed of three moments: a priori individual conceptualization; public-collective debate and individual conceptualization a posteriori, which makes it possible to increase the comprehensive learning of the epistemological and conceptual nature of accounting in the students of this subject. The methodological structure has a qualitative and quantitative approach that allows to advance an exploration and description of the conception about Accounting of this group of students of the public accounting program of the North Cauca campus of the Universidad del Valle, enrolled during the first semester 2022. For this, analytical-deductive methods and research techniques of content and discourse analysis are used to determine, from a series of general (implicit and explicit) and specific (epistemological status) study categories, the degree of argumentative coherence presented by the concepts supplied by the student population. The results of the academic experience allow us to conclude that the application of the pedagogical strategy increases the understanding and learning about the epistemological statute and the conceptual structure of accounting, as well as generating a pleasant, dynamic and innovative space that encourages deliberation and confrontation of ideas in the university context, which results, finally, in the improvement of the formative processes of the students.