What's next? Accounting students' propensity to use distance education after remote teaching

Abstract

The aim of the research was to verify the propensity of undergraduate Accounting students to take the subjects proposed in the course's curricular structure in face-to-face, distance or hybrid modality, after the experience with remote teaching. This is a descriptive study with a quantitative approach. A survey was carried out among Accounting students at a public university, so that the sample consisted of 178 respondents. Descriptive analysis and logistic regression were used to process the data. The results showed that the most of students prefer to take courses with specific Accounting content in the face-to-face class (aimed at professional training), while courses linked to other areas of knowledge, such as: Management, Economics and Law (related to basic education), the students showed an interest in studying them remotely. It was found that there is a significant relationship among the teaching method chosen by the students for the subjects in the basic, professional and theoretical-practical training axis and some of the motivational factors provided by the remote teaching experience. The motivational factors involve positive aspects, such as: students feeling comfortable with the structure of virtual learning environment and online teaching providing autonomy in relation to timetables; the negative aspects, in turn, involve: the lack of interaction among professors and colleagues in remote teaching, the difficulty of maintaining focus and concentration during classes and procrastination in carrying out academic activities.

Key words: Remote teaching; Students; Accounting Sciences.