TEACHING COMPETENCES IN THE COURSE OF ACCOUNTING SCIENCES AND THE INTENT TO USE E-LEARNING
Competences. Teaching. E-learning. UTAUT.
This study analyzed the competences of Accounting Science teachers associated with the intention to use E-learning tools, under the light of the Unified Theory of Acceptance and Use and Technology (UTAUT). The study was of an applied, descriptive, bibliographical nature, with a quantitative approach, where data collection was performed via Survey through the application of Factor Analysis, Correlation, Cronbach's Alpha and Multiple Regression Analysis by OLS. For this purpose, the following constructs were used: profile, conceptions of university teaching, mediation, professional training, teaching knowledge, use of technological resources and intention to use. To achieve this goal, 70 teachers from public and private HEIs in the State of Rio Grande do Norte were surveyed. A questionnaire with three sections was applied: The first consisted of questions that identified the profile of the professors; the second sought questions related to conceptions of university teaching, mediation, professional training, teaching knowledge being proposed by Arruda(2015) and the third and last dealt with issues related to how teachers use technological resources and what their intention of use in teaching-learning process motivated by the research of Andrade(2018) and Nganga(2015). The instrument consisted of 41 items, with 7 questionnaires being eliminated due to inconsistencies. Finally, the final sample included 63 research instruments. The research results revealed that the econometric model presented an R2 of 0.6362 regarding the explained variation of the Intention to Use by the independent variables of the model, as well as, only the constructs "Professional Training" and "Use of technological resources" are statistically significant at 5%, not rejecting the hypothesis that these variables have a positive relationship withthe dependent variable “Intention to use” technological resources in the teaching-learning process. Thus, it is recommended for future research that the same study be replicated in other regions of the country, where the sample would be, not only teachers, but also coordinators and students, as they also make use of technological resources. It is also possible to seek to identify the resources, even teaching strategies that teachers in Accounting courses use the most, in order to attract the student in the learning process.