In the current context of digital transformation and automation, the development of critical thinking in accounting students is essential to face the challenges of the professional environment. This study proposes an innovative pedagogical methodology focused on challenge-based learning (CBL), complemented with flipped classrooms and technical visits to companies, with the aim of strengthening analytical and problem-solving skills. The research focused on the analysis of accounts receivable impairment in a technology company, allowing students to apply technical knowledge in a realistic context. The findings reveal that these methodologies not only improved academic performance, but also the ability to formulate creative and well-founded solutions. In addition, the technical visits promoted the understanding of the content and the development of leadership competencies. The results suggest that this approach can be effectively integrated into higher education accounting programs, helping to bridge the gap between academic training and the demands of the business sector.