Lego® Learning Accounting : A Pedagogic Model

With the transition from the information age to the digital age, students have immediate availability of curricular contents, which discourages their presence and participation in accounting classes. The objective of this work is to motivate and improve the learning of accounting in students in the context of undergraduate programs by proposing a disruptive innovation in the teaching of accounting, designing a pedagogical model for learning accounting face-to-face using Lego®. The model is based on: the physical representation, in three dimensions, of the financial statements and the experimentation of their changes, based on the Lego Duplo® blocks and the action of fit and unfitting these blocks; and on the use of constructions and Lego ® minifigures for the simulation of the business reality. It is intended with the application of the model, using the constructivist and constructionist theories, the students based on real experiences in the classroom build their knowledge and give significance to what they learn and solidify the abstract concepts of accounting through physical and visual contact of the Lego ® blocks and constructions. Based on the classroom experience of the application of this model by the teacher and the student questionnaires, the perception of the teaching of the subjects by the teacher and their learning by the students were both positive.