Fatores norteadores na avaliação por pares e autoavaliação dos discentes no curso de graduação em Ciências Contábeis

Abstract

Among the paradigms and possible approaches to evaluating teaching and learning are formative assessments, such as peer assessment and self-assessment, which are tools that provide students with an understanding of assessment criteria and enhance the promotion of their own learning. Thus, this study aims to analyze the guiding factors in the evaluative process of teaching and learning in the context of peer assessment and self-assessment in the Accounting Sciences course. The research was applied to three classes of the Accounting Sciences course at the State University of Rio Grande do Norte (UERN). As data collection instruments, a questionnaire adapted from the studies of Silva and Leal (2021), Soares (2008), and Nogueira (2014) was used, along with semi-structured interviews conducted through focus groups with students and teachers. Data analysis was carried out using the following software: Stata® 12.0, Excel®, and ATLAS.ti 9®. The averages of peer assessments and selfassessments were tabulated in an Excel® spreadsheet to subsequently perform the ANOVA test. After transcribing the interviews, open coding was conducted to associate categories, followed by data triangulation through the combination and comparison of findings with the literature. Summarized results indicate acceptance by students and teachers in the use of peer assessment and self-assessment, highlighting their ability to promote shared and meaningful learning. It was possible to observe an improvement in the evaluative and learning process, as students recognized the contribution of a methodology and assessment method that focus on what the student learned and not just on grades. Furthermore, these practices provided interaction among groups, promoting participation, dialogue, and mutual socialization between students and teachers, contributing to the development of skills valued in the professional world.