INCLUSIVE ACCOUNTING: VISUAL DIDATICA AND UNIVERSAL DESIGN FOR LEARNING, STRATEGY FOR REDUCING THE LEARNING BARRIER

Abstract

This article aims to describe the possible inclusive didactic strategies in accounting teaching for students with deaf diversity in higher education. The qualitative, exploratory methodology was used based on a literature review in university contexts that promoted the inclusion of students with deaf diversity for accounting teaching. The proposal of this study was mainly motivated by the increase in the number of deaf students in higher education, in the accounting course, and by the reduced number of research focused on the subject, as well as the lack of visual didactic strategies and sign-terms of the area, whose lack brings great problems of learning of the contents and communication difficulty. In view of this perspective, we conclude that the use of visual didactics and universal design for learning related to the mother tongue of deaf students helps in the learning process. It is perceived that advances in visual pedagogy and in the development of communicative adaptations of the basic pedagogical vocabulary for the teaching of accounting in Brazilian Sign Language (LIBRAS) are indispensable.