A Qualitative Study on the Discipline Application of Accounting Theory During the Covid-19 Pandemic for Professional Training

Abstract

Objective: The present work aims to analyze the perception of undergraduate students during remote teaching, caused by the SARS-CoV-2 pandemic, about the importance of the Accounting Theory discipline in the Accounting course for professional and academic training. The research problem was to identify what is the perception of these students regarding their academic training associated with the discipline?

Method: For this purpose, a questionnaire was developed with 14 open questions for online and face-to-face interviews with 13 students from Mossoró-RN and Fortaleza-CE. The ATLAS.Ti software was used to identify verbal, adjectival and adverbial similarities, and in particular their perception of the subject.

Results: The results showed that twelve respondents consider that the discipline is extremely important to anticipate and guide the accounting practice in the future exercise of the profession; finally, the vast majority were emphatic in stating that the Accounting Theory discipline should be applied in the initial semesters, especially between the 3rd and 5th period, so that it enables the understanding of the reality associated with professional training as a whole.

Contributions: In higher education institutions, much is discussed about taxes, bookkeeping and accounting reports, almost always associated with the discourse in the classroom regarding professional practice, but little is discussed about the relationship between Accounting Theory and its connections of importance in professional training because the practical conceptions are closer to the theoretical conceptions because they were taught in the distance learning process

Originality and Relevance: This study promoted a comparison between students from public and private institutions in which the qualitative observation unfolded into several reflections and even suggestions for improvements in the course's curricular structure and in the positioning of the Accounting Theory discipline during the training of academics.