ABSTRACTis study aims to present the results of using the Open Safari case for teaching in the Accounting Sciences course of a Brazilian public university, and obtain evidence regarding its e ectiveness in developing the skills and competencies needed for learning and applying International Financial Reporting Standards (IFRS), by analyzing the results in light of the Bloom Taxonomy. e use of cases for teaching has been shown to be an e cient mechanism for developing and improving skills and competencies, and IFRS Education considers the method conducive to teaching based on the Conceptual Framework of the International Accounting Standards Board (IASB). e research was carried out with the participation of 159 students enrolled in the Accounting eory (AT) discipline in 2013 and 2014. In addition, ve focus groups were formed, with an average of eight students each. e results of the research suggest that in the students' perception the Open Safari case helps in developing skills and competencies, especially those related to exercising judgment and accounting choices associated with IFRS and the critical ability to consider di erent possibilities, which is a typical scenario in the corporate environment. e skills indicated as being the most improved are linked to the ability to consider more than one solution for real problems, to interpreting scenarios, to consolidating various contents of the discipline and the course, to associating these with practice, and developing critical thinking and an individual responsibility for one's own learning. e case was even shown to be e cient in accessing more sophisticated levels of the Cognitive Domain of acquisition and consolidation of knowledge of the Bloom Taxonomy. is study contributes by reinforcing the idea that the Open Safari case ful lls the aims of IFRS Education for the Framework-Based Approach to Teaching.

Given the market demand for fully educated professionals transposed by comprehensive competences, the high degree of student engagement with technology, the role of teaching institutions and teachers in the training of individuals, and the evidence that the process of student-centered teaching-learning produces meaningful learning experience. This scenario identifies the competences required for integral training. The literature shows structures that contribute to the development of competences, without contemplating those of integral formation, in full, which led to the design of the ILM, which is based on the principles of constructivism and appropriates models, strategies and technologies for teaching and learning, with elements used synergistically. The objective of this research was to evaluate an instructional model for the integral training of the individual through the teaching of accounting. The designed Model was transposed to Moodle, in a course on explanatory notes, with the purpose of verifying the scope of the integral formation, and still verify indications of its validity. His evaluation was made through two editions of the course, in the mixed and online modalities. The data were obtained through surveys and analyzed based on descriptive statistics, non-parametric tests and content analyzes. The results demonstrated the effectiveness of the ILM in leading to the development of communication, critical thinking, collaboration and problem solving, in the accounting instructional process, which is considered integral formation. ILM is added to literature as a viable alternative to accounting education. Their contributions reach the students, by providing full training experience, the teachers, by migrating from transmissions of knowledge to facilitators, to higher education institutions, for demonstrating how a contextualized training can be carried out by students' digital profile and market demands. Based on the findings, it is recommended that disciplines and accounting courses and related areas be planned considering the use of instructional models such as MAI.

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RESUMOO comércio de créditos de carbono é uma realidade com proporções globais. Os projetos de Mecanismo de Desenvolvimento Limpo (MDL), implementados, especialmente, pelos países em desenvolvimento, são consequências das preocupações com questões ambientais, que, extrapoladas para os ambientes políticos e empresarial, provocam impactos de natureza econômica. Sendo assim, ao envolver aspectos sociais, tornam-se também objeto de estudo das áreas de Contabilidade e de Administração. Motivado pela intensificação das transações com créditos de carbono, por um lado, e pela escassez de literatura inerente ao tema, por outro, esta pesquisa buscou investigar artigos sobre créditos de carbono em periódicos nacionais de conceito QUALIS A e internacionais, a partir do Portal de Periódicos da Capes. De natureza descritiva e abordagem bibliométrico-quantitativa, o estudo identificou, nas publicações sobre o tema, o número de autores em cada artigo, a frequência das palavras-chave, a evolução do número de publicações e os tratamentos metodológicos adotados. Os resultados obtidos, com base nos dez artigos componentes da amostra, expressam a carência e, em alguns casos, a superficialidade dos estudos. Como sugestão para novas pesquisas, indica-se a análise qualitativa e as coletas em outros bancos de dados. Palavras-chave:Créditos de carbono; Carbono; Emissões.

There is a pressing need to adapt to the students' learning style because old teaching strategies no longer work today. Emerging technologies present new opportunities for transforming teaching and learning. Active methodologies like flipped learning, using technology and collaboration, provides a new instructional model that improves teaching effectiveness and efficiency in higher education.