This study aims to understand the patterns of conduct, forms of action, role construction, role performance and institutional nexus of behavior that characterize the social role of academics and students in undergraduate Accounting courses through the adoption of active methods for education. A qualitative, multiple case study was developed through in-depth interviews with academics and focus groups with students from universities in Paraná and Santa Catarina that use active and traditional education methods. It was found that academics need to change their attitude in the classroom and use active methods to make their teaching more dynamic, giving students more responsibility. Yet, academics must maintain the traditional teaching methods when the teaching content or the learning profile of the students requires it. Regarding the student role, the study reveals that they have different attitudes towards the learning process and different learning styles that do not depend on the methods used.