Cognitive and affective development of Accounting students-influence of the case method in the light of Bloom’s Taxonomy

Objective: To evaluate the cognitive and affective development achieved when using the case method teaching technique, based on Bloom’s Taxonomy, in Accounting students from a Federal Higher Education Institution (IFES). Method: Quasi-experiment in a group of students (intact without selection), in the subject Structure of Financial Statements, taught in the 4th course semester, during the first semester of 2018. Results: The results reveal that the use of an active teaching technique, as a complementary tool, can influence the level of cognitive and affective development the students achieve, also stimulating decision making, communication and problem solving, and also provide a more interactive, dynamic, reflective and motivating learning environment, making students responsible for their own learning, thus allowing the subject to act and interact with their area of study, which are essential and relevant elements for the construction of knowledge. Contributions: The data collected in this research allow us to infer that the use of the case method, as a complementary teaching technique, contributed to the development of superficial learning, as it expanded the most basic level of development, also helping to partially expand all cognitive levels and motivating the students.