On-line accounting education: tendency and curriculum aspects

• Autor(a) principal: Cornachione Jr, Edgard B.
• Data de Publicação: 2007
• Outros Autores: Nova, Silvia Pereira de Castro Casa, Trombetta, Maria Rosa
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34239
• topic: MBA On-line; Ensino em Contabilidade; Currículo; On-line MBA; Accounting Education; Curriculum

Based on business education literature, findings from human resource development scholars, and considering educational and training needs in the workplace, this study focuses on analyzing executive students' (working adults students) metacognition and tendency to attend on-line MBA courses in accounting (mainly Accounting and related subjects), and whether specific content areas can be related to this phenomenon. The increasing offer of on-line courses, based on the flexibility and adaptability granted by this education mode, reinforces the relevance of understanding the factors that influence tendencies towards students' participation. According to the 2007 Brazilian Distance Education Statistical Yearbook, one out of 80 Brazilian students relied on distance education in 2006. About 2,279,000 students enrolled in various types (e.g., accredited programs, corporate education) of 889 distance courses (accredited by the Ministry of Education and State Education Councils). These figures confirm the relevance of examining this topic. The sample involved 189 graduate students enrolled in a top-ranked faceto- face Brazilian accounting MBA program, offered by a renowned Brazilian education and research institution (Institute of Accounting, Actuarial and Financial Research Foundation - FIPECAFI, an organization that supports the Department of Accounting and Actuarial Science at FEA/USP). Besides descriptive statistical analysis, studies and correlation tests, comparison of means and cluster analyses were developed to support the discussion and answer the proposed research questions. In general, findings support the assumption that the course content plays a significant role in terms of students' tendency towards on-line courses. Implications for academic and professional dimensions are also presented, along with suggestions for future studies.