Technology 4.0 in Accounting: What Future for Education?

Globalization has given rise to digital accounting with new ways of sharing information, particularly digitalization of the profession. The teaching of accounting must go along with technological changes in preparing students for the challenges of 4.0 environments. The new coronavirus pandemic in 2020 forced, among others, companies and universities to migrate their working and teaching methods to the remote format. As a result, teachers and students had to adapt to a new routine for carrying out their tasks, previously in person. Knowing how to use technology in favor of more efficient and effective teaching was one of the biggest challenges that the teachers faced during this period of suspension of face-to-face classes. Thus, the present study aims to evaluate how the teachers of the accounting course at the UTFPR in Brazil and at ISCAP in Portugal perceive the use of information technology in the process of education at distance (EaD) during the period of the new coronavirus pandemic and in the future. The study reveals the concern of teaching with digital technologies regarding the effectiveness of this model in the teaching and learning process. The methodology used was quantitative and qualitative, through the case study and the survey carried out in both higher education institutions. Thus, it is possible to state that the study highlighted the importance of technological resources for remote teaching, as well as the difficulty still existing in the management of these tools, and some limitations of interaction existing in non-presential relationships. © 2022, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

University students’ perceptions on e-Learning: Cross-study in Portugal and Italy

The COVID-19 pandemic imposed dramatic changes on educational practices worldwide. This study aims to evaluate the distance learning experience of students during the COVID-19 pandemic by comparing results obtained in two countries: Italy and Portugal. A cross-sectional survey was used to analyse a survey questionnaire focused on two domains: digital skills and motivation to engage in distance learning. The results from Italian and Portuguese students indicated that majority showed a positive attitude towards online learning and the digital hybrid pedagogy. The recent e-learning experience created complex challenges and a variety of opportunities at the same time. Students and university staffs’ need for training was highly associated with motivation, engagement and connection with colleagues rather than with the infrastructures offered or the development of computer literacy. ©2021 Birlesik Dunya Yenilik Arastirma ve Yayincilik Merkezi. All rights reserved.

Hybrid model in accounting education: The experience of management simulation course

Due to the COVID-19 pandemic and its effects on education, he transformation of didactics and technological methods was necessary to promote students’ self-learning and motivation, alongside teachers’ tutoring, guiding students’ academic journey. This paper aims to investigate the effect of COVID-19 on digitalization accounting in higher education and explores the students’ perception of the adapted hybrid model. The study follows a qualitative approach and rely on the final-year students of the accounting and management degree of Accounting and Business of Porto Polytechnic School. Data were collected through a questionnaire from students who experienced both distance and face-to-face education and completed the course of Management Simulation. The study highlights the digitalization of accounting teaching and the pandemic’s effect on the future of digital accounting education. In sum, the hybrid model meets the needs of this practical course and can be a model to be applied in the future. ©2021 Birlesik Dunya Yenilik Arastirma ve Yayincilik Merkezi. All rights reserved.