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ACCOUNTANCY HIGHER EDUCATION: EVOLUTION IN DIGITAL TECHNOLOGIES ADOPTION

The digital technologies are increasingly present in the daily life as we can notice through the dissemination of smartphones with countless apps that brought innovation in the manner people interact, access information and learn. The educational environment is not aloof from this digital evolution and there are several initiatives to apply technologies in the education on several subjects, being this paper focused on Accountancy undergraduate program. This paper is based on a qualitative research method comprising the review of the literature as well as the participant observation of two semesters of the course Accounting Information Systems at the University of São Paulo. It is possible to observe that the digital technologies increase the dynamics in the teaching-learning process, however it is necessary to be mindful that the technology is not the end, instead it is the mean. The digital technology use has a broader impact than a mere tool, because the current technologies have potential to interact with people and allow them to reorganize their thinking process. For scholars, several possibilities unfold to fulfill the learning objectives, going far beyond blackboard and books. For professors, there is the challenge of being trained, adapt and incorporate the technologies in the classroom.