HIGHER EDUCATION SUPPORTED BY INFORMATION TECHNOLOGY: THE USE OF MOODLE BY PROFESSORS IN ACCOUNTING COURSES

• Autor(a) principal: Perez, Gilberto
• Data de Publicação: 2012
• Outros Autores: Zilber, Moises Ari, Cesar, Ana Maria Roux V. Coelho, Lex, Sergio, Medeiros Jr., Alberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/52671
• topic: Tecnologia de Informação; Ensino em Contabilidade; Adoção de Inovação; Moodle.; Information Technology; Accounting Education; Adoption of Innovation; Moodle.

The aim of this research is to identify and assess the main features seen in the use of Moodle technological innovation, taking into account the aspects that may contribute to its adoption as a tool to support teachers in higher education in Accounting courses. The study on the adoption of Moodle was based on the Diffusion Theory, which asserts the existence of characteristics or attributes that directly affect the adoption of technological innovations. The study sample consisted of 31 professors of the undergraduate course in Accounting at the University (“Omega”) of São Paulo, which has about 35,000 students. The collected data were analyzed by means of Structural Equation Modeling, the Partial Least Square (PLS) technique and smartPLS® software. The results indicate that Experimentation, Usability and Voluntary Use of the tool were regarded as determinants of the adoption of Moodle. Its noticeable improvement extends to services, to teaching-learning processes and to professor-student interaction when accessing knowledge and information. Such improvements, in the view of professors, were difficult to provide before the adoption of Moodle.