Perceptions Regarding the Use of Technological Tools in Management Accounting Distance Learning

• Main Author: Carraro, Wendy Beatriz Witt Haddad
• Publication Date: 2022
• Other Authors: Theodoro, Thom Christian Ribeiro, Pinto, Gustavo Salomão
• Format: Article
• Language: por
• Source: EAD em Foco
• Download full: https://eademfoco.cecierj.edu.br/index.php/Revista/article/view/1611

The technology tools role in accounting education has been highlighted, especially in the distance learning process. This study aimed to analyze the perceptions regarding the use of these tools in management accounting distance learning. This research is qualitative with respect to the problem, and descriptive in terms of the objectives. The data were collected from graduate students of a managerial accounting discipline, offered as e-Learning, in a federal university of southern Brazilian region. Their perceptions were analyzed by means of questionnaires applied at the beginning and at the end of the second half of 2019. The results indicated that 20% of the students just agreed that different learning techniques help to develop essential skills to practice the profession, and 80% agreed fully. Among this study contributions, one can highlight the technology use promotion in teaching and learning processes, coupled with the need for applying information technologies required to accounting professional by the labor market. The findings corroborate affirmatives in the literature, which instigates that the use of these tools is not limited to the classroom on-site, as the need for innovation and the growing technological expansion impose on the professional the constant challenge of perceiving and adjustment to these instruments use. Keywords: Technological tools. Distance learning. Management accounting. Perceptions.