Contribution of Accounting Simulation to Meaningful Learning

In Accounting courses in Brazil, accounting practice can occur both in the academic environment (through exercises, teaching cases and simulations in accounting laboratories) and in the organisational context (through supervised internships). This book is the result of research conducted at a Brazilian federal university, whose accounting practice occurs through simulations in an academic context, and presents discussions on the contributions of this modality of practice to the acquisition of the competences necessary for professional practice. The results showed that the physical structure of the institution and the teaching laboratories, the prior theoretical knowledge acquired in the subjects that precede the classes where the practices are simulated, and the format of the classes influence students' learning. However, prior practical knowledge resulting from employment and internship has no significant influence on the acquisition of competences. This book is intended for coordinators and teachers of Accounting courses and managers of educational institutions as a subsidy for decision making regarding the format of practice to be offered to students.