Intenção de uso e-learning dos docentes no curso de Ciências Contábeis

Abstract

The present study analyzed the competences of Accounting Science teachers associated with the intention to use E-learning tools. The study was applied, descriptive, bibliographic, with a quantitative approach, in which data collection was performed via Survey through the application of Factor Analysis, Correlation, Cronbach's Alpha and Multiple Regression Analysis by OLS. For that, it used the following constructs: profile, conceptions of university teaching, mediation, professional training, teaching knowledge, use of technological resources and intention of use, the latter being the dependent variable. The research results revealed that most of the teachers of the Accounting Sciences course in Rio Grande do Norte participating in this research are male, aged between 31 and 40 years old, having a Master's degree, having between 11 and 15 years of experience in teaching and working in public institutions. The “Mediation” construct was the one with the highest mean of responses related to the intention to use technologies in the teaching-learning process. As for the econometric model, the dependent variable “Intention to use” can be explained 0.6362. In addition, 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 with the dependent variable "Intention to use" technological resources in the teaching process -learning, that is, the constructs “Professional training” and “Use of technological resources” have a direct relationship with the variable explained in the teaching process. On the other hand, the results indicate that the constructs "Conceptions of university teaching", "Mediation" and "Teachers knowledge", are not statically significant regarding the intention of use in the use of technological resources aimed at the teaching process, which refers to a alert to HEIs regarding the continuous training of their teaching staff. Thus, it is recommended for future research that the same study be replicated in other regions of the country, in which the sample would be, not only teachers, but also coordinators and students, as these also make use of technological resources in the teaching-learning process. learning. Finally, it can also be suggested that we seek to identify the resources, even teaching strategies that teachers of Accounting courses use the most, in order to attract the student in the process of building accounting knowledge.