A virtualização do ensino superior de ciências contábeis: Implementação de atividades complementares culturais avaliadas por habilidades

This article presents a proposal for the implementation of Cultural Complementary Activities (CCA) evaluated by competencies in the Bachelor of Accounting Sciences course, offered in the virtual modality. The theme is relevant because it suggests the need to direct and align the virtualization of high school in order to ensure inclusive, equitable and quality education, as well as promote learning opportunities based on the orientations of the Ministry of Education and with the focus on the objective development 4 of the United Nations Organization in Brazil, which seeks to increase the number of youth and adults possessing relevant skills for decent work and/or entrepreneurship. In the issue of the research problem, we seek to understand: what resource can be used for the planning of complementary activities, offered in a virtual environment, so that learning proposals can be well aligned to provide knowledge, develop skills and encourage attitudes compatible with the skills necessary for the training of students. The methodological procedures consist of a qualitative exploratory approach; a case study was carried out in a particular university, located in the Baixada Santista, Sa?o Paulo, Brazil. In this sense, learning objects designed to meet the competencies listed in the reference matrix were developed. After the development of the activities, it was possible to verify that the learning objects corroborate the offer of knowledge, development of skills and incentive of attitudes. The final considerations suggest the need for a new approach to complementary activities because what is established in current legislation may take place. Este artigo apresenta uma proposta para a implementação de Atividades Complementares Culturais (ACC) avaliadas por habilidades no curso de Bacharelado em Ciências Contáveis, oferecido na modalidade virtual. A temática é relevante porque sugere a necessidade de direcionar e alin-har a virtualização do bacharelado, a fim de assegurar a educação inclu-siva, equitativa e de qualidade, bem como promover as oportunidades de aprendizagem com base nas orientações do Ministério da Educação e com o enfoque no objetivo 4 da Organização das Nações Unidas no Brasil, que visa aumentar o número de jovens e adultos possuidores de compe-tências relevantes para o trabalho decente e/ou ao empreendedorismo. Na questão Problema da Pesquisa, busca-se compreender: qual recurso pode ser utilizado para o planejamento das atividades complementares,