Resolução de questões sobre porcentagem, razão e proporção por alunos de ciências contábeis

Abstract

This work had the general objective of investigating the main mistakes made and strategies presented in the resolution of questions of percentage, reason and proportion, by students of higher education of a Course of Accounting Sciences, of an institution of the state of Paraíba. The methodology used was an exploratory study, of a qualitative nature, of the Case Study type. A written and individual assessment was used as an instrument to collect data and information, containing four problems involving the concepts of percentage, ratio and proportion in situations of sale, profit and successive discounts. The results pointed out problems of different nature presented by the students participating in the study, such as difficulties in interpreting the statements; errors in calculations involving fractions and decimal numbers; difficulty in identifying the nature of the relationship between quantities (whether directly or inversely proportional), as well as related to understanding the relationship between the parts and the whole in a ratio. Although the aforementioned concepts should be developed by students throughout Basic Education, due to their importance for their general education, we observe the existence of many gaps that are not overcome with review activities carried out in Higher Education, and should be thought of in strategies for teaching that enables effective learning and through the understanding of these concepts, due to their applicability in practical situations from everyday life; in other areas of knowledge and for understanding other mathematical concepts.