REVIEW OF A DISTANCE ACCOUNTING TEACHING EXPERIENCE USING ICTs

Abstract

The application of Information and Communication Technologies (ICTs) as part of university education has provided many advances. The benefits of these tools have been enhanced by various experts in the area, encouraging their use more widespread. This study aims to analyze the main aspects related to an implementation of a university accounting education program in a virtual environment. It was examined how the use of ICT affected how the course was taught, the interactions between different actors in the process of teaching and learning and the design of educational materials. A descriptive and interpretative research was done, using both quantitative and qualitative methodology. Having these data, connections, intersections and triangulations were performed to allow the reliability of results. A case study was used as a method of analysis. In this work in particular was selected the report of the coordinator in charge of the accounting area, developing each of the axes of analysis: the educational context, interaction, support strategies, teaching materials and the presence or absence of trends and controversies between presential and distance learning. It is concluded that the use of ICTs will reinforce good teaching practices where technology can be integrated into the proposed methodology in order to promote the construction of knowledge. In contrast, the abuse of these technologies through a menial or shallow use based purely on a utilitarian conception will certainly lead to completely contrary effect to those desired.