PERCEPTION OF ACCOUNTING STUDENTS IN THE USE OF DIGITAL INFORMATION AND COMMUNICATION TECHNOLOGIES RELATED TO LEARNING DURING THE SARS-COVID-2 PANDEMIC.
Accounting Education. Digital Technologies. Information and Communication Technology. Teaching during the Pandemic.
According to Pádua and França (2022), Higher Education Institutions have realized that the demands have become more intense regarding the teaching process. Before, the vast majority of these institutions exclusively worked with in-person activities involving several employees and support teams. Now, in addition to that demand, different technological needs have been added to make remote classes more interactive as if they were in person. Therefore, the research problem of the study is whether TDICs bring learning benefits under the perception of accounting students in the teaching-learning process inside and outside the classroom. The general objective of the study is to demonstrate the importance of using TDICs in the teaching and learning process during the pandemic in accounting courses. As for the specific objectives, they are: to describe TDICs in the teaching and learning process, to compare the perception of accounting students from public and private HEIs regarding the use of TDICs during the pandemic, and to present if there is a difference in the perceptions of accounting students in the use of TDICs associated with various social and personal economic aspects. The research in this study is classified as quantitative in accordance with its defined objective and problem treatment, while the treatment of objectives will be descriptive. As for data collection procedures, it was done through a survey.