This study seeks to analyze whether the use of the seminar technique, an active technique, as a complementary tool to lecture and exercise resolution, influences the level of cognitive development of students. In methodological terms, a quasi-experiment was carried out with students of the 4th semester of Accounting Sciences of a Federal Institution of Higher Education. The results showed that the use of the seminar, regarding the levels "remember, apply and analyze", was able to influence the cognitive development of students.It is concluded that the use of the seminar technique, as a complementary instrument, can influence the level of cognitive development achieved by accounting students.

This study seeks to analyze whether the use of the seminar technique, an active technique, as a complementary tool to lecture and exercise resolution, influences the level of cognitive development of students. In methodological terms, a quasi-experiment was carried out with students of the 4th semester of Accounting Sciences of a Federal Institution of Higher Education. The results showed that the use of the seminar, regarding the levels "remember, apply and analyze", was able to influence the cognitive development of students.It is concluded that the use of the seminar technique, as a complementary instrument, can influence the level of cognitive development achieved by accounting students.

This study seeks to analyze whether the use of the seminar technique, an active technique, as a complementary tool to lecture and exercise resolution, influences the level of cognitive development of students. In methodological terms, a quasi-experiment was carried out with students of the 4th semester of Accounting Sciences of a Federal Institution of Higher Education. The results showed that the use of the seminar, regarding the levels "remember, apply and analyze", was able to influence the cognitive development of students.It is concluded that the use of the seminar technique, as a complementary instrument, can influence the level of cognitive development achieved by accounting students.

This study aims to analyze the variation in academic performance of undergraduate students enrolled in the Accounting Sciences course of a public, federal university of Southern Brazil between the second academic semester of 2019 and the first semester of 2020. The research was documentary and descriptive, following a quantitative approach. The sample was composed of data from 281 students. Quantitative data analysis was carried out through the Statistical Package for the Social Sciences (SPSS) software. Results indicate that the implementation of emergency remote teaching due to social isolation caused by the COVID-19 pandemic did not impact student performance. However, analyzing the students’ enrollment semester shows variation in the academic performance in 2017, which may be explored further by future research. Thus, this research contributes to understanding the new teaching mode...