• Luciane Reginato USP
  • Edgard Cornacchione Universidade de São Paulo



Custo Padrão, Metodologia Ativa, Educação


Driven by a continuing debate about the management accounting career evolution and the influence of instructional strategies on student performance, this study focuses on active learning strategies in managerial accounting courses. Based on Kolb’s experiential learning theory, a quasi-experiment was developed to assess the effect of a guided aviation manufacturing hands-on team-based case in teaching standard costing to business administration majors. Evidence was gathered from four cohorts of a cost accounting undergraduate course in a large public research university in Brazil. A total of 219 students participated in the study. The instructor taught all groups under identical conditions on a weekly basis. Data processing included descriptive statistics, a paired test (experimental hypothesis), and wordclouds. In addition, experts (faculty in the field) validated the results. Results are robust (Cohen’s d of 1.026) and indicate that the experimental group demonstrate significant pre- to post-test improvement in exam performance, compared to the control group, with a large effect size. Contributions of the study aimed at transferring learning that favors students approach to real life and the development of social skills (student builds, interacts and manages an activity working in teams); a positive experience that may encourage faculty and program administrators to use more active instructional strategies; and preparing the students for the market, developing professionals with demanded working skills.

Biografia do Autor

Luciane Reginato, USP

PhD in Accountancy from University of São Paulo - FEA-USP. Professor at University of São Paulo - FEA-USP.

Edgard Cornacchione, Universidade de São Paulo

Doutor em controladoria e contabilidade FEA/USP

PHD em Educacao Universidade de Illinois/EUA

Professor titular e pesquisador do departamento de contabilidade e atuária FEA/USP


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Como Citar

REGINATO, L.; CORNACCHIONE, E. BUILDING PLANES AND LEARNING STANDARD COSTING: A STUDENT-CENTERED APPROACH. Contabilidade Vista & Revista, [S. l.], v. 32, n. 1, p. 71-103, 2021. DOI: 10.22561/cvr.v32i1.5595. Disponível em: Acesso em: 13 ago. 2022.