Marcelo Cunha De Souza
Doctorate – Framework for Adaptive Tutoring System for Critical Thinking in Accounting - STARCC
Advisor: Prof. Dr. Edgard Bruno Cornacchione Junior
Comission: Comissão: Profs. Drs. Ivan Carlin Passos, Napoleão Verardi Galegale and Leonidas de Oliveira Brandão
Class: 217, FEA-5
The development of cognitive abilities of analysis, synthesis and, evaluation, directly linked to the capacity for critical thinking, is an important objective of the educational process, for decades accounting education has been criticized for the deficiency of its graduates in the acquisition and use of these skills. Some criticisms are directly related to the technical content of the training (curriculum), others refer to the methodology applied in classrooms (pedagogy). The current scenario, of technological advances, creates an environment of constant changes in the accounting profession, being necessary that there are changes in the form and the content of the courses to follow these changes. The body doctors and researchers in Accounting are not enough to star in this change, and the use of technologies can help. Given this scenario, the present study sought to identify the extent to which adaptive tutors systems help the Accounting student in the development of critical reasoning skills, proposing a framework for the development of Adaptive Tutoring Systems for Critical Thinking in Accounting (STARCC). As a result the present study developed a method of classifying the level of critical reasoning in students of the discipline of Accounting History, based on the access logs of the teaching support system; of the processing of the natural language of the texts produced for the discipline; and the Flesch-Kincaid Index of readability of the materials produced. Analyzes show that the model classifies the students with an accuracy of 86.20% in relation to the process performed by a teacher. However, the results need to be carefully analyzed, since the model must be tested and improved in other disciplines and in another set of data so that it can be a reliable source of classification for students' critical reasoning level. As a suggestion of future research, it is possible to compare the results of the artificial intelligence-based classification model of this research with the results of tests established in the literature, such as the California Critical Thinking Skills Test (CCTST); the Ennis-Weir Critical Thinking Essay Test (EWCTET). The STARCC framework has proved to be useful for the elaboration of support systems for the teaching and learning process in the course of Accounting History and future research should subject it to tests in relation to attributes such as ease, utility and cost benefit.
*Abstract provided by the author