Digital Information and Communication Technologies Related to Learning. A Comparative Study of the Perception of Accounting Students in the States of Ceará and Rio Grande do Norte
Accounting Education. Digital Technologies. Information and Communication Technology. Technological Education
The COVID-19 pandemic, which began in 2020, led to significant changes in education, including the widespread adoption of both face-to-face and remote learning and the integration of new educational technologies into classrooms (UNESCO, 2020). This study aimed to investigate the perception of accounting students on the use of Information and Communication Technologies (ICTs) in the teaching and learning process in higher education institutions in the states of Ceará and Rio Grande do Norte, Brazil. A representative sample of 122 questionnaires completed by accounting students from various institutions in these states was quantitatively analyzed. The results indicate that students have a positive perception of the use of ICTs in teaching. Accounting students in these regions believe that ICTs have the potential to make classes more interesting and engaging, stimulate active student participation, contribute to learning progress, expand learning possibilities, promote collaboration and interaction between students, provide a personalized learning environment, and offer ways to express creativity and explore new ideas. In addition, no significant differences were found in students' perceptions of the use of ICTs when social and economic variables, such as the type of institution (public or private), the course period, and the students' age, were considered. Therefore, the positive perceptions of ICTs were consistent across the different groups. This study has important implications for educational practice. However, it is important to note hat ICTs are not a cure-all for the problems of education. They are simply a tool that can be used to improve the teaching and learning process. Students and even teachers should be careful when using ICTs and ensure that they are used effectively and appropriately.