{"id":4456,"date":"2025-08-22T17:40:40","date_gmt":"2025-08-22T20:40:40","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4456"},"modified":"2025-09-01T20:09:53","modified_gmt":"2025-09-01T23:09:53","slug":"convergencia-para-o-futuro-as-novas-dcns-e-o-papel-transformador-das-metodologias-ativas-no-ensino-contabil","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/convergencia-para-o-futuro-as-novas-dcns-e-o-papel-transformador-das-metodologias-ativas-no-ensino-contabil\/","title":{"rendered":"Converg\u00eancia para o futuro: as novas DCNs e o papel transformador das metodologias ativas no ensino cont\u00e1bil"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4456\" class=\"elementor elementor-4456\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4408\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"223\" data-end=\"251\"><em data-start=\"223\" data-end=\"249\">Lidiane dos Santos Silva<\/em><\/p><p data-start=\"253\" data-end=\"1322\"><strong data-start=\"253\" data-end=\"263\">Resumo<\/strong><br data-start=\"263\" data-end=\"266\" \/>As novas Diretrizes Curriculares Nacionais (DCNs) para o curso de Gradua\u00e7\u00e3o em Ci\u00eancias Cont\u00e1beis, institu\u00eddas pela Resolu\u00e7\u00e3o CNE\/CES n.\u00ba 1, de 27 de mar\u00e7o de 2024, representam um marco significativo para a forma\u00e7\u00e3o de contadores no Brasil, consolidando uma evolu\u00e7\u00e3o em rela\u00e7\u00e3o \u00e0s diretrizes anteriores.<\/p><p data-start=\"253\" data-end=\"1322\">Este artigo objetiva analisar como as compet\u00eancias e habilidades preconizadas por essas DCNs impulsionam a necessidade de inova\u00e7\u00e3o pedag\u00f3gica, com \u00eanfase na aplica\u00e7\u00e3o de metodologias ativas de aprendizagem.<\/p><p data-start=\"253\" data-end=\"1322\">Atrav\u00e9s de uma abordagem qualitativa explorat\u00f3ria, discute-se o perfil do egresso desejado, as compet\u00eancias t\u00e9cnicas e gerais exigidas, e como a organiza\u00e7\u00e3o curricular deve contemplar atividades que promovam o protagonismo do estudante.<\/p><p data-start=\"253\" data-end=\"1322\">Conclui-se que as novas DCNs impulsionam decisivamente a moderniza\u00e7\u00e3o do ensino cont\u00e1bil, exigindo das Institui\u00e7\u00f5es de Educa\u00e7\u00e3o Superior (IES) uma reestrutura\u00e7\u00e3o que favore\u00e7a a aprendizagem ativa e a forma\u00e7\u00e3o de profissionais com vis\u00e3o sist\u00eamica, cr\u00edtica e adapt\u00e1vel \u00e0s cont\u00ednuas transforma\u00e7\u00f5es do mercado.<\/p><p data-start=\"1324\" data-end=\"1457\"><strong data-start=\"1324\" data-end=\"1343\">Palavras-chave:<\/strong> Diretrizes Curriculares Nacionais. Ci\u00eancias Cont\u00e1beis. Metodologias Ativas. Inova\u00e7\u00e3o Educacional. Compet\u00eancias.<\/p><p data-start=\"1459\" data-end=\"1812\"><strong data-start=\"1459\" data-end=\"1475\">1 INTRODU\u00c7\u00c3O<\/strong><br data-start=\"1475\" data-end=\"1478\" \/>O advento de um cen\u00e1rio global em constante muta\u00e7\u00e3o, marcado por avan\u00e7os tecnol\u00f3gicos exponenciais, a fluidez do mercado de trabalho e a crescente complexidade das demandas sociais, imp\u00f5e ao ensino superior brasileiro o desafio premente de redefinir seus paradigmas formativos. Nesse contexto, o curso de Gradua\u00e7\u00e3o em Ci\u00eancias (&#8230;)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d55460 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d55460\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70099e3\" data-id=\"70099e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-038d50d elementor-widget elementor-widget-text-editor\" data-id=\"038d50d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4312c26 elementor-widget elementor-widget-html\" data-id=\"4312c26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/09\/Convergencia-para-o-futuro-as-novas-DCNs-e-o-papel-transformador-das-metodologias-ativas-no-ensino-contabil.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Lidiane dos Santos Silva ResumoAs novas Diretrizes Curriculares Nacionais (DCNs) para o curso de Gradua\u00e7\u00e3o em Ci\u00eancias Cont\u00e1beis, institu\u00eddas pela Resolu\u00e7\u00e3o CNE\/CES n.\u00ba 1, de 27 de mar\u00e7o de 2024, representam um marco significativo para a forma\u00e7\u00e3o de contadores no Brasil, consolidando uma evolu\u00e7\u00e3o em rela\u00e7\u00e3o \u00e0s diretrizes anteriores. Este artigo objetiva analisar como as [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4458,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[239],"tags":[85],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[238],"class_list":["post-4456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-52","tag-atualidades","academias-nacional","edicoes-revista-edicao-52"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4456"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4456\/revisions"}],"predecessor-version":[{"id":4462,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4456\/revisions\/4462"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4458"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4456"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4456"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4456"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4456"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}