HEUTAGOGY AND ACCOUNTING TRAINING: AUTONOMY AND COMPETENCIES IN DIGITAL ENVIRONMENTS
Abstract
This study analyzes the applicability of Heutagogy as a theoretical-pedagogical framework for training in Accounting Sciences, considering the technological, educational, and professional transformations that characterize contemporary higher education. The integrative literature review showed that self-determined learning is an approach consistent with the demands of a context marked by digitization, regulatory complexity, and the need for continuous updating. Unlike studies focused solely on active methodologies or educational technologies, this work proposes an integrated theoretical framework, systematizing Heutagogy as an analytical model for curriculum design in Accounting. Heutagogy focuses on student autonomy, self-regulation of learning, and reflective knowledge construction, promoting greater integration between theory and practice. This approach favors the development of metacognition, critical thinking, professional judgment, and digital adaptability, which are essential attributes in environments of high technological uncertainty. From a theoretical point of view, the study contributes to bringing the literature on self-determined learning closer to accounting education, offering a conceptual framework capable of integrating autonomy, technological mediation, and professional competencies. In practice, it suggests that curricula guided by heutagogical principles tend to generate more meaningful and contextualized learning, preparing graduates to meet the demands of automation, data analysis, and consulting. It concludes that heutagogy represents a promising paradigm for the renewal of accounting education, aligning academic training, technological demands, and social responsibility.
Author Biographies
Graduando em Ciências Contábeis – FACE/Universidade Federal de Goiás (UFG). Goiânia-GO, Brasil.
Professor Associado – Universidade Federal de Goiás. Membro do CEPECONF – Centro de Estudos, Pesquisa e Extensão em Contabilidade Financeira (FACE/UFG). Goiânia-GO, Brasil.
Doutoranda em Ciências Contábeis – Universidade de Brasília (UnB). Brasília-DF, Brasil.
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