Creative Education
2013. Vol.4, No.11, 726-737
Published Online November 2013 in SciRes (
Open Access
New Pedagogical Mediation Technologies in Accounting
Education: A Discussion Based on Researches Published in the
EnANPAD between 2005 and 2009
Vilma Geni Slomski1, Liliane Costa Jacobs Lames2, Edilei Rodrigues de Lames2,
José Carlos Marion3
1Àlvares Hairstyle School of Commerce Foundation—FECAP, São Paulo, Brazil
2Adventist College of Hortolândia, São Paulo, Brazil
3Pontifical Catholic University—PUC, São Paulo, Brazil
Received July 23rd, 2013; revised August 2 3rd, 2013; accepted August 30th, 2013
Copyright © 2013 Vilma Geni Slomski et al. This is an open access article distributed under the Creative Com-
mons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, pro-
vided the original work i s p roperly cited.
This study aimed to characterize and analyze researches on new technologies in accounting education pub-
lished in the EnANPAD during the period from 2005 to 2009. Therefo re, an explo ratory-qualitative res earch
was carried out. Data were collected through document analysis. The concern of emphasizing the impor-
tance of the use and acceptance of new technologies in accounting education was one of the findings in
evaluating such researches; another finding was the predominance of quantitative-descriptive approach;
followed by the technique of questionnaire application in the collection and in the statistical analysis of
the collected data. Limitations were noted concerning the lack of a greater articulation between the re-
search theme, problem and objectives, as well as the lack of a larger theoretical and methodological con-
sistency. Such difficulties may have affected the results and conclusions. Our conclusion is that difficul-
ties and limitations of epistemological order can impair the validity and importance of the researches, and
likewise also impair more scientific progress and contributions to the field of the knowledge at issue.
Keywords: Epistemology; Scientific Research; New Technologies; Pedagogical Mediation; Accounting
Education and Research
The scientific production relates to ways of elaborating sys-
tematized answers to the problems emerging from the world of
the historical needs of the mankind, and these are rationalized
through inquiries, queries and questions. The scientific expla-
nation of the reality is based on a logic that clears up and pro-
vides the understanding of the type of relation established be-
tween facts, things and phenomena, unifying the vision of the
world, and allowing the knowledge (Sánchez Gamboa, 2005).
Science is thus “a manner of rational and objective interpreta-
tion of the universe, and fundamentally aims the production of
knowledge with the purpose of submitting the natural forces to
the will of the man in his struggle for survival” (Gomes, 2008:
p. 3).
The innovations in the technological field, especially the in-
formation and communication technologies, are embedded in
the daily routine of nearly all sectors, evidencing new ways of
communicating, working and producing knowledge, thus caus-
ing transformations in the concepts of science, society and edu-
cation. The still existing controversy on the use or not of new
technologies in education is losing room in the academic envi-
ronment, insofar studies, practices, investigations and new
knowledge on their contribution to teaching, and learning proc-
esses are developed, resulting from new relations established
with the knowledge upon using such technologies as mediation
Studies analyzing the scientific production are frequent in all
fields of knowledge, based on the idea that is indispensable to
researchers to be alert to the nature of the knowledge created in
their field of studies, as well as to the fundaments that guide
their investigations. As highlighted by Bruyne et al. (1991), the
advances of the sciences are not only “progressive”, but also
“reflexive”. This means that the development of sciences, in
addition to investigations that aim at their linear growth, de-
pends on studies dedicated to the critical reflection on the
knowledge produced in them.
Such ideas indicate that the production of knowledge is ef-
fective when meeting the requirements of the research formal
quality, if not under the risk of reducing its transforming poten-
tial. The qualitative evaluation of the scientific production is
part of the epistemology, which in the condition of meta-sci-
ence performs the role of critically questioning the fundaments
and principles of various sciences (Martins & Théophilo, 2009).
In this condition, it is understood as the methodic and reflexive
study of science, of its organization, of its formation, of its
functioning, and of intellectual products (Bunge, 1980). Thus,
Santos (1989: p. 20) states that the epistemology “has to object
the conditions and criteria of scientificity of scientific dis-
We thus notice that any scientific investigation requires steps
to be followed, and the first one is the identification and for-
mulation of the research problematic, followed by the clear
elaboration of the objective that indicates the results to be
achieved with the investigation. Within this scope, the other
steps are natural consequences of these established ideas. When
those basic issues are not a concern, the whole work can be
jeopardized, and thus the scientific strictness and the fulfillment
of quality standards of the conducted research.
Studies on the scientific production in the field of accounting
education, more specifically on new technologies in pedagogi-
cal mediation, are becoming relevant in view of the fact that
they can explain the condition and criteria of the scientific re-
search conducted in that sphere. Studies carried out by Freitas
(2005), Sloczinski and Chiaramonte (2005), Coutinho and Bot-
tentuit Jr. (2010), among others, in regard to the use of tech-
nologies as mediators of the teaching and learning process,
highlight the quality standard of the works and their validity.
This concern has motivated the conduction of this research,
which aims to answer the following question: What are the
characteristics of researches on new technologies in peda-
gogical mediation in the field of accounting education pub-
lished in the EnANPAD in the period between 2005 and
Considering this problem, a research was elaborated with the
aim of analyzing and characterizing the researches on new
technologies in pedagogical mediation in the field of account-
ing education published in the EnANPAD during the period
from 2005 to 2009, in the pursuit of identifying limitations and
methodological difficulties which could impair more contribu-
tions to researches and scientific progress in the field of
knowledge at issue.
Studies trying to evidence the contributions of the scientific
production, as well as the critical evaluation of conditions and
criteria of scientificity of the produced discourses, were con-
sidered relevant. We expect that this study can contribute to
deepening the knowledge and discussions about the methodo-
logical issues that permeate the scientific production, more
specifically the aspects that evidence the stage of the scientific
development and the fulfillment of quality standards of the
works submitted in this field of knowledge.
Theoretical Foundations
The study and the critical evaluation of the conditions and
criteria of scientific of scientific discourses and researches in
various spheres have become relevant. In this section, we will
discuss the concept of science, research and scientific knowl-
edge, the theoretical-methodological assumptions of the scien-
tific research, and the new technologies in pedagogical media-
Science and Production of Knowledge
The term science comes from the Latin scientia, and means
knowledge or wisdom. Therefore, knowledge is the product of
a confrontation of the world by the human being, which only
fully takes place insofar he produces it, having it as a way of
understanding the reality, and as such, it allows and improves
his way of life, and not purely and simply “as a boring and
uninteresting way of memorizing abstract and useless formulas
for us to live and coexist in and with the world. Thus, the
knowledge is a mechanism of understanding and transformation
of the world” (Luckesi, 2005: p. 48).
In such terms, the central objective of the science is to un-
derstand and to explain the happenings and phenomena through
theories. To Lakatos and Marconi (1991), Science is a set of
attitudes and rational activities, oriented to the systematic
knowledge with delimitated object, capable of being submitted
to verification. Agreeing with this idea, Rudio (1986: p. 9)
states that “science is done in a systematized way, with its own
methods and specific techniques, in the pursuit of a knowledge
that refers to the empirical reality”.
In this study, we have started with the idea that the elucida-
tive process of research problems, according to the criteria of
strictness, analysis and interpretation:
Validates the characteristics of the scientific research,
herein understood as one of the manners of the knowledge
production. The accumulation of results of research proc-
esses is known as science or scientific knowledge, which
once systematized becomes the scientific and academic
knowledge, regarded as one of the most significant heri-
tages of the mankind (Sánchez Gamboa, 2005: p. 3).
Within this sphere, the scientific method emerges from the
need of finding answers through ways that can be proved, as a
manner of organizing the thought to attain the most proper way
to know and to control nature. The reality starts to be perceived
from the viewpoint of science, through a guiding criterion, an
explicatory principle that clears up and allows the understand-
ing of the type of relation established between facts, things and
phenomena, unifying the vision of the world. This type of
knowledge is opposed to the disordered, broken up, fragmented
form, as occurred in the subjective and uncritical vision of the
common sense. Thus, producing knowledge means more than
launching ideas, it means to provide the knowledge with a
meaning in the attempt to interpreting the world, as opposed to
a utilitarian attitude in regard to the production of knowledge
(Gomes, 2008).
These ideas allow saying that the scientific production is one
of the ways of elaborating systematized answers to the emerg-
ing problematic, “came out from the world of historical needs
of the mankind, and rationalized through inquiries, queries and
questions” (Sánchez Gamboa, 2005: p. 3). The scientific re-
search is thus a strategy to solve the problems of the practical
When we talk about science and production of the scientific
knowledge, firstly we need to talk about the philosophy of sci-
ence (Hervada, 2008) or about the study of the nature of
knowledge. The analysis of the scientific production has his-
torically achieved a specific field called epistemology. The
term epistemology comes from the Greek composition of epis-
teme (knowledge) and logos (reason, explanation), and means
the study of the nature of knowledge, its rationale and limits
(Audi, 2004). These are dimensions about the possibility,
sources, essence, and criteria of validity of a systematic knowl-
edge (Episteme), which for having the obligation of explaining
and justifying the methods or ways and manner of elaborating
its results are different from the knowledge based on traditions
and on the common sense (Sánchez Gamboa, 2005).
However, to say that science differs from other forms of
knowledge means to admit the logical, methodic and theoretical
nature of the science, as discussed in the previous paragraphs. It
is undeniable that the researcher’s work invariably reflects his
Open Access 727
vision of the world, i.e., his experience of life, as well as the
theoretical and methodological assumptions that guide him, and,
on the other hand, the existence of different visions, and thus of
different epistemological paradigms, as explained by Sánchez
Gamboa (1989: p. 102), “the ‘objectivity’—cognitive process
focused on the object, intended by the empirical-analytical
approaches, and different from ‘subjectivity’—process focused
on the subject of phenomenological-hermeneutical approaches,
and the ‘concreteness’—focused on the dynamic subject-object
relations intended by dialectical”.
In an analysis of the scientific production in the Accounting
field, Theóphilo and Iudícibus (2005) point out that it is more
common to find studies focusing on this production guided by
the bibliometrics than by epistemology. Foreign studies and
researches of critical-epistemological nature were conducted in
the Accounting field with the purpose of following up this pro-
duction, including the studies of Kasanem, Lukka and Siitonen
(1993), Keating (1995); Mattessich (1996); Kaplan (1998);
Young (1999); Feliu and Palanca (2000); Baxter and Chua
(2003); among others.
Concerning national studies on Accountancy and areas alike,
we can mention Theóphilo and Iudícibus (2005); Nossa, Fiório
and Sgarbi (2006); Matias et al. (2007); Ribeiro Filho et al.
(2007); Zanchet (2007); Gabriel, Pimentel and Martins (2009);
Nascimento, Junqueira and Martins (2009); Porton and Loch
(2009); among others. These studies had their start in the un-
derstanding that it is indispensable to researchers to be alert to
the nature of the knowledge generated in their field of study, as
well as to the fundaments that guide such investigations.
Therefore, in this study, we discuss the main scientific meth-
ods, divided into: inductive (empiricist theory), deductive (ra-
tionalist theory), and dialectical (materialist theory), which are
approached in more detailed as follows.
Main Scientific Approaches
With the intent of subsidizing the discussions and analysis of
the intended scientific production, and to fundament the meth-
odological selection adopted by researches, we have discussed
the empirical-positivist, idealist-rational and materialistic-
dialectical approaches.
The positivism represents an advance and “a rupture with the
metaphysical conceptions based on the religious conceptions,
since it rejects all the previous assumptions launching new
bases for the production of the knowledge” (Gomes, 2003: p.
08). Its main founder Augusto Comte, in his writings already
values the fact, the experience and the proof to provide the
treatment of social phenomena with a scientific shape, i.e., he
manifests his unreserved trust in science.
The base of constitution of scientific knowledge and meth-
odological assumptions in the positivism is stressed by charac-
teristics according to which the knowledge should be obtained
from the observation of the inductive character, only consider-
ing that the experience and the empirical text can be the true
source of knowledge, and such domains are the judgments that
have scientific value. Sánchez Gamboa (2009), when referring
to the topic, says that the positivist paradigm, in the pursuit of
the guarantee of objectivity and neutrality, uses techniques of
collection, treatment and analysis of typically quantitative data,
using statistical measurements and procedures. Therefore, the
strictness of this kind of statistical analysis and controlled ob-
servation is supposedly the guarantee of objectivity, i.e., the
researchers subjects should be care to be objective, not allowing
at all that the association of ideas, interpretations and values
interfere with the results of their work. To Gomes (2003: p. 14)
the positivism
Privileges the treatment of themes by defining independ-
ent, dependent variables, or variables defined as features,
functions or roles, having the concept of cause as the fun-
damental axle. The causal relations are explained through
the experiment, systematization and control of empirical
data, privileging statistical and theoretical analyses.
These definitions and understandings make it clear that the
basic assumption of the science for the positivist paradigm is
the pursuit of phenomena causes, and the source of knowledge
is the captured object itself as presented to the researcher.
In turn, the idealism regards the idea, the thought, the con-
sciousness as priority—it understands that the knowledge has
the origin in perceptions and intuitions of the subject, that it has
a rational, perceptive and intuitive basis. According to Nonaka
and Takeushi (1997), this has to do with the existence of a cul-
ture of the knowledge, in which there is a separation between
the subject (knowing person) and the object (known object),
based on the Cartesian postulation of the doubt, expressed in
the famous phrase: I think, therefore I am, and thus based on an
strict analytical methodological basis. This theory regards the
reason, the human capacity of thinking, evaluating and estab-
lishing relations among certain elements, as the main source of
knowledge—it points out to the primacy of the subject or of his
activity in relation to the object, since it takes the reason, i.e.
the human capacity of thinking, evaluating and establishing
relations among certain elements, as the main source of knowl-
edge. The idea of cause, for instance, would be situated in the
reason, and would be from such reason that it could be possible
to produce a safe knowledge of the reality. Mora (1996: p. 344)
classifies as idealist “all and every doctrine (sometimes simply
all and every attitude) according to which the most fundamental
thing is the one because of which human actions should be
supposedly conducted—these are the ideals—realizable or not,
but almost always imagined as realizable”.
Briefly, we can say that the objective idealism rejects the
idea that the primary is the human individual consciousness,
since it considers the supreme idea, the objective consciousness,
the absolute spirit as the primary basis of existence. This phi-
losophical current (re)conducts all the existence to the thought,
either in reality, or in the knowledge. Triviños (2006: p. 19)
explains that all the idealistic positions recognize the principle
of though over the matter, and the later is presented as secon-
The dialectic-historic materialism is defined as a method of
interpreting the reality based on its social-economic and cul-
tural factors, having as background the criticism to the static
view of the reality assumed by other lines of through such as
the positivism and the rationalism, since the hide the dynamic,
historic and systemic nature of the reality (Gomes, 2003). The
dialectic materialism, in turn, has the Marxism as philosophical
basis, and according to it, the matter comes first, and the con-
sciousness tries to reflect on the objective reality. It incorpo-
rates, as the fundamental category, the social practice of indi-
viduals that is responsible for the transformation of nature and
of the social life.
The main concern of this current of thought resides in the
deep pursuit to know the history as a way of understanding the
Open Access
present. The materialism states that the knowledge is produced
in the picture of interaction between subject and object. Under
such perspective, the products of science are the results of the
interrelations with the reality, based on the social practices
(Carvalho et al., 2000). The knowledge is born from the inter-
relation (language) between people, who situated in time and
space, transmit and get closer to a certain type of historically
accumulated knowledge (culture/fact of knowing) (Devechi,
2008). Being the science itself a social practice, “its products
would not be destitute of assumptions given above all by cul-
ture or by the predominant ideology in a given historic period”
(Carvalho et al., 2000: p. 6).
To Gomes (2003: p. 17), researches based on the historical-
dialectical materialism are characterized by the criticism and
are concerned with:
Unveiling the contradictions presented by the real, ex-
pressed in the conflict of interpretations and interests, to
then proposing ways to overcome, with the meaning of
transforming such reality by redeeming its historical di-
mension. The epistemological fundaments of such re-
searches are found in the internal logic of the process, and
in methods that unveil the dynamics and the contradic-
tions of phenomena, as well as the man/nature, reflection/
action, and theory/practice relation.
Shortly, the researches based on this paradigm use methods
that try to unveil the internal logic of phenomena, interconnec-
tions, dynamism, contradictions, as well as the man/nature,
reflection/action and theory/practice relation.
This study attempts to critically analyze the theoretical-
methodological trends or scientific paradigms present in re-
searches developed in the field of the accounting education,
more specifically new technologies in pedagogical mediation,
analyzing the existence of the articulation between the techni-
cal-instrumental, methodological and theoretical levels, as well
as identifying philosophical assumptions that allow the identi-
fication of ideological perspectives that, as assumptions, relate
the research practice with visions of the world and the interests
of the researchers.
Concept and Studies about Digital Media in
Pedagogical Mediation
The constant economic, social and cultural changes require
us to rethink education in various levels, especially in the uni-
versity level. Currently, social communication is becoming
virtual, with its own languages that, in a certain way, minimize
physical and geographic distances defining new manners of
interaction. Media and technologies point out to new times, and
new languages are created, either material, formal or pro-
The studies of Pierre Lévy, one of the most important advo-
cates of artificial intelligence and collective learning, go to-
wards the same direction, To this author “the main problem of
the dialogue with computers is the difference between formal
languages, which govern the behavior of machines and the
natural languages used and understood by men in their routine
life” (Lévy, 1999: p. 31). Grinspun (1999: p. 49) understands
the digital media as “the scientific knowledge transformed into
technique that, in turn, will expand the possibility of producing
new scientific knowledge”, and therefore it can be said that it is
a set of knowledge, information and skills that taste the “scien-
tific invention that is operationalized through different methods
and techniques, and that is used in the production and con-
sumption of goods and services” (Grinspun, 1999: p. 51).
On the other hand, Reis (2009) defines the educational tech-
nology as the “set of procedures and techniques aiming to make
education and learning processes ‘easy’ with the use of means
(instrumental or symbolic) and their consequent cultural trans-
formations”. After all, it is necessary to incorporate the NTICs
(New Technologies of Information and Communication) in the
pedagogical mediation in order to show how much they are
really important in the process of improving education, in spe-
cial the superior (college) education.
In this research, we understand digital media according to
Santaella (1996: p. 38) who says “the term media in the plural
aims to highlight the different features of each medium, to
characterize the culture that is born in the transits, exchanges
and mixtures among different communication means”. Thus, a
system of expression and communication that allows the inte-
gration between thought and languages in interaction with the
environment where we live is called media and technologies.
The media commonly used by individuals in the information
and communication society includes telephone, satellites of TV
broadcast, electronic books, facsimile devices, CD ROM, and
laser disks, which form a set of technological innovations of
information and communication, the so-called TICs (Technolo-
gies of Information and Communication), etc. Media are con-
figured into hypermedia, multimedia, websites, digital tools
such as the chat, discussion groups or lists, forums, video, and
videoconference, electronic mail, and other digital resources
and languages.
However, to that end, it is necessary to bear in mind how the
NTICs are being incorporated to the homes, offices and schools,
changing habits and customs, thus showing how the ideal rela-
tion should be in the educational context: “technology should
be used as an instrument at the service of education, in order to
improve the students learning process” (Guimarães, 2005: p.
23). Only having the NTICs resources is not enough, it is nec-
essary to know how to use them in pedagogical mediation, so
that NTICs can really be an instrument that adds quality and
enhancement t o t h e c u rr iculum of future profession al s.
In such incorporation, the teacher needs to be aware of his/
her role, of how the interaction with the students should be, and
to that end he/she shall have the attitude of partnership and co-
responsibility with the student in his/her learning process. Thus,
the pedagogical mediation as an “attitude, behavior of the
teacher who places him/herself as a mediator and motivator of
learning, with the willingness to be a bridge between the
knowledge and the apprentice” (Masetto, 2003).
The pedagogical mediation highlights the student role as ap-
prentice, while strengthening him/her as the actor of activities
that allow him/her to learn and help him/her to reach his/her
goals, in addition to giving a new color to the teacher’s role and
to the materials he/she uses to work, thus allowing to grow and
develop as a teacher.
The teacher does not need to be limited to the classroom to
teach his/her students, with the support of new technology
(NTICs), he/she can expand this activity outside the classroom,
with the collective construction of knowledge taking place.
According to Masetto (2003), the teacher can teach by using the
Internet, CD-ROM, hypermedia, multimedia, websites, tools
such as the chat, discussion groups or lists, forum, video and
videoconference, electronic mail and other digital resources and
Open Access 729
languages that are currently available, significantly collaborat-
ing to make the education process more efficient and effective,
in addition to the use of computers that have various tools that
enrich the learning process.
A recent study of the Caxias do Sul University—UCS, con-
cerned with the use of digital media in the knowledge construc-
tion process, and “the need of reflecting on the educational
possibilities mediated by technologies, gave rise to a seminar of
studies—SEMATIC (Seminar of Learning Environments medi-
ated by Technologies of Information and Communication)”
(Sloczinski & Chiaramonte, 2005: p. 74). Such event had the
aim of “qualifying teachers to create teaching strategies that use
information and communication technology, to develop sig-
nificant learning in their field of activities, within the sphere of
the UCS”.
Initiatives such as this allow a bigger reflection on a higher
integration of technologies and methodologies to work with the
verbal, written and audiovisual resources (Moran, 2000). How-
ever, this behavior does not means that it is necessary to change
already know processes by IC technologies, only because mul-
timedia is in fashion. Every resource should aim to improve the
pedagogical practice, as facilitators of the collaborative teach-
ing and learning process. Traditional didactics can be integrated
to new media in order to allow the mediation between the
teacher, the student and the knowledge.
This understanding indicates the practical realization of Lévy
(1999) when he says that the essential is found in the new style
of the pedagogical practice, which favors both personalized
learning and network learning. Within this context, the teacher
becomes an active agent awakening the collective intelligence
of groups of students, instead of being the direct “provider”
transmitter of school contents.
It is important for teachers to be able to elaborate strategies
that allow students to keep a continuous interaction with the
support and learning environments, which awake the interest
for the pursuit of new knowledge, leaving the passive position
of mere receptors of what is transmitted by teachers, to an ac-
tive position, which makes them not being satisfied only with
what is said by teachers, but rather pursue other ways of think-
ing and other reflections about the subject, in order to build
their own conceptions and opinions. Thus, Sloczinski and
Chiaramonte (2005: p. 83) highlight that the change of the
pedagogical practice can allow reaching the objective of “con-
structing how to know, aggregating knowledge, organizing and
systematizing the social, scientific and human knowledge”.
However, it is necessary to prepare both teachers and stu-
dents to immerse in such change of traditional education prac-
tices, changing to education practices more based on the use of
technologies, because there are significant different perceptions
between teachers and students, as shown by the study of
Coutinho and Bottentuit Jr. (2010) who analyzed the perspec-
tive of teachers and students in a Portuguese Professional
School, about the introduction of a E/B-Learning model (dis-
tance education for professionalizing courses), and perceived
that the perspectives, both positive and negative, of students
and teachers researched in that school are very different.
However, when studies on NTICs in the pedagogical media-
tion of accounting education are checked, we notice the rele-
vance and enrichment of the teaching-learning process. Eyer-
kaufer, Fietz and Domingues (2006) conducted a study on the
information technology in teaching accountancy, in two institu-
tions of Santa Catarina and concluded that there is little divul-
gation so that teachers and students can know how exactly to
use and when to use technology in the course of Accounting
Another study conducted by Brun, Dall’Asta and Dotto
(2010) proposed to develop a computer tool providing more
efficiency and reliability to the teaching process of Analysis of
Financial Statements, concluding that the developed software
“Easy Analysis” is a useful tool that uses indexes, because the
software does not only facilitate the calculation process, but
also, because it is an academic took, provides information that
clear up the basic concepts of each analysis index.
We can also highlight other authors such as Andrade (2002),
Resende (2003), Cornachione Jr. (2004) who have done works
approaching the introduction and/or use of technological re-
sources in the teaching-learning process in the accounting edu-
cation, proving that the accountancy teaching by using such
resources used as a tool that help the teacher can positively
contribute to the explanation of subjects addressed during the
The continuous pursuit of new Knowledge is one of the
drivers of the economic development and one of the pillars of
education. The college teacher will have to get updated and to
pursue new ways of building knowledge, in order to develop
new competences and to be in conditions to meet the require-
ments and challenges imposed by the world of labor.
College education professionals should follow the techno-
logical development and the new ways of thinking and inter-
preting the reality, otherwise they are jeopardized of becoming
obsolete. Education institutions require professionals capable of
interpreting, elaborating, transforming and creating—people
with technical, scientific, social and behavioral skills. The use
of new technologies increases the creative capacity of students
by making them “walk” with autonomy, pursuing the self-for-
mation and self-development.
This research is characterized as an exploratory—qualitative
research, which tries to outline the profile of researches con-
ducted about new technologies in the pedagogical mediation of
the accounting education, published by the EnANPAD, be-
tween 2005 and 2009.
This kind of research also allows surveying the characteris-
tics of the investigated subject, leading the researcher to find
out the new focus, perceptions and terminologies, significantly
contributing to modify his/her own way of thinking and acting
(Pinsonneault & Kraemer, 1993). According to Minayo (2008),
the exploratory research in conformity with the qualitative ap-
proach has the aim of answering particular questions, working
with a universe of meanings, reasons, aspirations, beliefs, val-
ues, attitudes, among others, that is, a qualitative research high-
lights the process, the critical reflection on data, and the per-
sonal interpretation.
This study was limited to the works published in the
EnANPAD, between 2005 and 2009, and submitted and ap-
proved by the Academic Division of “Education and Research
on Administration and Accountancy—EPQ”, along with the
works presented in the EnEPQ, which was only two editions,
2007 and 2009; they address the topic of new technologies in
the mediation of the accounting education. The timeframe was
decided as to cover two editions of the EnEPQ, and is a plausi-
ble range for the studies.
Open Access
The selection of the publications submitted to this event was
done because the EnANPAD—ANPAD Meeting—is one of the
major events of the scientific and academic community of ad-
ministration in the country, also being a great stimulator of the
scientific production, and the past three years, at each event,
approximately three thousand works were submitted to ap-
praisal in various theme areas, and approximately eight hundred
works were actually presented. In addition of having a very
satisfactory evaluated concept according to CAPES Foundation,
of the Ministry of Education.
Data were collected through the analysis of documents which,
according to Ferrari (1982: p. 224), “is done based on finished
sources that did not received an analytical treatment, or if this
happened, can still be reinforced, or can still receive a new
reformulation according to the research objectives”. The criteria
used to classify the articles were as follows: 1) addressing the
topic of new technologies in the pedagogical mediation of the
accounting education process with a broad meaning, not only
focusing on one technology or its importance; 2) having been
published in the period 2005 to 2009, in the EnANPAD or
EnEPQ. Therefore, the articles included in the aforementioned
editions were selected, by searching in the events annals with
the following keywords: college education teaching, pedagogi-
cal mediation, new technologies, accounting education, ac-
countancy teaching, technologies, college education, mediators,
accounting sciences, NTIC, didactic-pedagogical.
Only works belonging to the EPQ academic division of the
EnANPAD and to the EnEPQ were focused in those searches.
However, these procedures were not enough to make the final
work selection, because not all of them referred to new tech-
nologies in accounting education. In those cases, the abstract
was read, and if there were still remaining doubts, the results as
well as the conclusions were briefly read too. We tried to meet
the parameters by using such procedures. This selection proce-
dure resulted in only four articles.
After such article selection procedures, we started to build
the data collection instrument. The instrument was divided into
two parts, and the first one was composed of the theme, prob-
lem and objective of the work. The second part is composed of
the research methodology, subdivided into types and approach
of the research, data collection and analysis techniques, thus
allowing an in-depth and critical evaluation of the articles, as
shown in the Table 1.
Data were interpreted through their contents analysis, as
proposed by Bardin (2004) when he says that this takes places
in three chronological moments, namely: 1) pre-analysis; 2)
exploration of the material; 3) treatment of the results obtained
and interpretation. Therefore, in this research, data were di-
vided into categories and subcategories, and the interpretative
analysis was carried out, as presented in the following section,
in order to identify the existing relations, features of each arti-
cle, methods, approach, etc. in addition of identifying the inves-
tigation problems, attaining the following results.
Results and Discussions
The results are presented according to the data collection in-
strument, and were oriented towards the theoretical and meth-
odological issues of the submitted articles in the field of Ad-
ministration and Accountancy Teaching and Research (EPQ)
and to the EnEPQ, where we have tried to examine the types
and approaches of research, methods, techniques and proce-
Table 1.
Data collection instrument.
Type of research Exploratory, Bibliograph i c, Descriptive,
Case study.
Research approach Qualitative, Quantitative.
Techniques and procedures
of data collection Form, Questionnaire, Interview, Focus
group, Document Analysis, etc.
Techniques and procedures
of data analysis Statistics, Mathematics, Contents analysis,
other techniques.
Source: Authors.
dures for the data collection and analysis.
A Profile of the Investigated Works: The Integration
between Theme, Problem and Objective
According to the information in Table 2, article 01 analyzed
was developed in the discipline of General Accountancy II, and
has focused on the use of educational technology as a way of
discussing and deepening the contents of such discipline. As for
the integration between the title, problem and objective, we
notice the delimitation and a major focus of the objective as for
the possibility of students interaction created by new technolo-
gies. This fact becomes evident in the conclusions of the work
that reveal that the association between educational technolo-
gies, cooperative learning and the Salesian style of teaching
create interaction opportunities, are applicable to the basic Ac-
countancy teaching, with possibility of extending this method-
ology to other disciplines of the Accounting Sciences, resulting
in a more effective and efficient learning (Neves Jr., 2006;
Medeiros, 2006; Batista, 2006).
Article 2 addressed the use, importance and frequency of
utilization of new technologies in accounting education. We
observe that this research has investigated the perception of
students about the importance of having Information Technol-
ogy competences for their professional qualification. As for the
integration between the title, problem and objective, data indi-
cate the absence of the problem aspect, however, there is a
certain adequacy to the objective. Results indicate that more
than 50% of the investigated students value and regard the use
of new technologies in the learning process as important (Go-
mes & Gianoto Jr., 2007).
Article 3 has investigated the role of the information tech-
nology in the formation of the Accounting Sciences Profes-
sional, having as target teachers teaching the discipline of In-
formation Systems and Information Technologies. It tried to get
to know their perceptions about the importance of the student
developing such competences, as well as the way teachers try to
develop the student in such field. As for the integration between
title, problem and objective of “measuring the importance given
by teachers of the accounting sciences courses to the compe-
tences regarding Information Systems and Information Tech-
nologies for the professional qualification of accountants, and
examining how such competences are developed in their disci-
plines”, Table 2 data indicate the absence of the problem aspect,
and of the limits of the study fous, because the title indicates c
Open Access 731
Open Access
Table 2.
Integration between theme, problem and objective in analyzed researches.
Article 1 Article 2 Article 3 Article 4
Cooperative Learning and E ducational
Technology in the Discipli ne of General
Accountanc y II of the Course of Accounti ng
Sciences of the Catholic University of Brasília
—in the Salesian teaching style
Accountancy and the New
Information Technologies: a
study on the perc eptions of
the undergra duate stude nts of
Accounting Sciences
The Role of In f ormation
Technology of the Accounting
Sciences Professional: a study
on the perceptions of the IES
teachers of the city of Rio de
Virtual Environments of
Learning the Free Code as
Support to the Tradition al
(Live) Education in the Field of
Applied Social Sciences: a case
study in a college education
The problem situation found is rela t ed to the
difficultie s in incorporatin g new technol ogies
to the basic accountancy teaching, since this
discipline i s taught i n the 2nd sch ool semeste rs,
and at this point the students had little contact
with interaction dynamics and philosop hy of
the coopera tive lear ni ng group.
Not informed Not informed
What are the college students’
attitudes before the existence of
virtual environments available
in the web to support the
traditional education.
Show the ap plicability of the contents of the
Cooperative Learni ng group and E ducational
Technology in the Discipli ne of General
Accountanc y II of the Course of Accounti ng
Sciences of the C at holic Unive rs ity of B ra sília .
Examine whether the
students of the Accounting
Sciences courses perceive
the importa nce of gettin g
competences of Information
Technology for their
professiona l qualification.
Measuring the importance
given by teachers of the
accounting sciences cou rses to
the competences regarding
Information Systems and
Information Technologi es for
the professi onal qualif ication o f
accountant s, and examining
how such competences are
developed in their disciplines.
1st moment—Presenting a case
study of the implementat ion of
a Virtual Le arning Environme nt
(VLE); 2nd moment—
Establishing what are the main
attitudes of IES students i n
relation to t h e importance,
utilization and satisfaction
regarding the VLE.
Source: Research data.
the perceived importance, but the objective indicates that, in
addition to that, they would try to get to know how teachers
teach such discipline.
Such indications reveal the difficulties to elaborate an article
based on these two problems or concerns of the authors. How-
ever, the conclusions presented indicate that, through the re-
search, it was possible to identify the need of restructuring the
contents of the disciplines at issue, with the aim of integrating
the topics of Information Systems and Information Technology,
in order to meet the new needs of the accounting field profes-
sionals. (Gianoto Jr. et al., 2007).
Article 4 has investigated the perception of students about
the use of virtual learning environments, and thus has studied
their implementation, and appraised the satisfaction with and
the utilization of the implemented system. As for the integration
between title, problem and objective, data reveal the lack of
adequacy to the study object “Virtual Environments of Learn-
ing the Free Code with the support to the traditional (live) edu-
cation in the field of Applied Social Sciences”, and as for the
desired results “implementation of a Virtual Learning Envi-
ronment (VLE) and appraisal of the importance, utilization and
satisfaction of students in regard to the VLE”. When observing
the problem aspect, the difficulty to overcome is related to the
behavior of students in view of the VLE. “What are the college
students’ attitudes before the existence of virtual environments
available in the web to support the traditional education”.
This research presents as conclusion the records of a high
degree of agreement amongst students on the usefulness and
importance of VLE, as support to traditional education, because
their use exceeds the traditional teaching way and increases the
students’ learning level (Carvalho Neto & Takaoka, 2009).
However, it is highlighted that conclusions should always be
supported by results, which are attained through clear objec-
tives and specific methods.
The Table 2 summarizes the analyses so far conducted, high-
lighting the existing integration between theme, problem and
objectives of the analyzed researches.
We can also highlight that, as for the identification and for-
mulation of the research problem, two of these studies do not
present the research issue, and two present it in a limited man-
ner, since we can identify it in the text, even though it is not in
the shape of a question. The scientific production problematic is
addressed by Martins and Theóphilo (2009) who understand
that the elaboration of a research is started with the problem,
and is the pursuit for its solution that guides the whole investi-
gation logics. This means to say that the fundamental objective
of the reality diagnosis or analysis is to get to know the prob-
lem situation and to transform it. The objectives have the func-
tion not only of investigating the cause of a given fact, the con-
crete social situation, but also to bring out results that serve to
solve the problem, in order to make it possible to work in a
more effective way.
In regard to the objectives, we observe that they are formu-
lated in all the analyzed articles. However, inadequacies are
observed in regard to their elaboration, their relation with the
research theme and problem. Martins and Theóphilo (2009)
observe that the research objectives should inform what for the
study is proposed, i.e., what are the results intended to be at-
tained or what contribution the research will effectively provide.
The objectives should be articulated to the research theme and
problem. The propositions of objectives should start with a verb
in the infinitive form, and such verb should indicate an meas-
urable action. However, we observe in the analyzed articles that
such aspects are not entirely accomplished, in a way jeopardiz-
ing the methodological rigor and the attainment of the best
quality standards of the accountancy research.
An Analysis of the Methodological Aspects of the
Investig at ed Works
Table 3 presents the methodological aspects found in the
Table 3.
Documental analysis of the articles.
Article 1 Article 2 Article 3 Article 4
Cooperative Learni ng and Educational
Technology i n the Discipli ne of Genera l
Accountancy II of the Course of
Accounting Sciences of t he Catholic
University of Brasília—i n the Salesian
teaching style.
Accountancy and the New
Information Technologies: a
study on the perc eptions of
the undergraduate students
of Accounting Scienc es.
The Role of In f ormation
Technology of the
Accounting Sciences
Professional: a study on the
perceptions o f the IES
teachers of the city of Rio de
Virtual Environments of Learning the
Free Code as Support to the Traditional
(Live) Education in the Fie ld of Appl ie d
Social Sciences: a case study in a college
education institution.
The problem situation foun d is related
to the difficulties in incorporatin g new
technologies to the basic accountancy
teaching, since this discipline is taught
in the 2nd school semesters, and at this
point the students had little contact wit h
interaction dynamics and philosophy
of the cooperative learning group.
Not informed Not informed
What are the college students’ attitu d es
before the existence of virtual
environm ents available in the web to
support the traditional education.
Show the applicability of the contents
of the Cooperative L earning group and
Educational Technology in the
Discipline of General Accountancy II
of the Course of A ccounting Sciences
of the Catholic University of Brasília.
Examine whe ther the stude nts
of the Accounting Sciences
courses perce i ve the
importance of getting
competences of Information
Technology for their
professiona l qualification.
Measuring the importance
given by teachers of the
accounting sciences courses
to the competences regarding
Information Systems and
Information Technologi es for
the professi o nal qualification
of accountants, and
examining how suc h
compet ences are deve loped
in their disciplines.
1st moment - Pre senting a case study
of the implementation of a Virtual
Learning Envi ronment (VLE); 2nd
moment—Establishing what are the
main attitudes of IES s tudents in
relation to the importance, utilization
and satisfaction regarding the VLE.
Issues to check in relation to the methodological aspects
Type of
The research type is initially ind icated
in the abstract, the authors report that
the researc h is developed by means of a
case study. In the metho dology, t he
research is classified as applied,
qualitative, exploratory, bibliogr aphic,
documental, and case study.
This informa tion is e x
licit in
the methodo logy, there is
indication that the study
counted on a bibliographic,
documental and field survey .
There is indication that the
study counted on a
bibliograph ic, documental
and field survey.
The researc h type is initia lly indica ted in
the abstract. There are indications that
the study wa s divided into two mome nts,
firstly with the conduction of a case
study; secondly, with the conduction of
a descriptive-quantitative research. In
other sections, there is in formation that
the researc h would be a fiel d survey.
The target-
population is
It was not possible to identify which
was the target-population of this
The abstract evidences that
the perceptio n of students of
federal public universities of
Rio de Jane ir o w as e xamined,
and that 283 valid
questionnai res were
collected. In the
methodology, it is identified
that the questionnair e was
answered by students in the
classroom, with the support
of the UFRJ a nd UFF
teachers, obtaining 283 valid
In the abstract, it is reported
that the population is
composed of teachers of the
two public college education
institutions in the state of Rio
de Janeiro. In the item
methodology, there is the
information that 8 in-depth
interviews w ere conducted
with the teachers of both
public college education
institutions in the cit y of Rio
de Janeiro.
There is indication of the IES selected,
its location, number of students and
teachers, courses offered, educational
background of its teachers.
The sampling
plan is well
defined and
It was not possible to identify the
sample descriptions.
It was not possible to
identify the sample
description s. There is
indication that the sampling
was done because of the
Only indications that the
interviewees selection was
done considering the access
and upon jud ging them.
In the abstract, we have identified
informat ion that the s ample was
composed of 123 under g raduate
students of the administration and
advertisement course s, and the selection
was done throu gh a non-probabilistic
sampling by jud gment.
In the methodology item, there was
information saying that the selection
was not done by raffling off the
responden t s, which makes the sample
non-probabilistic. 128 st udents were
interviewe d , generating a f i nal total of
123 valid questionnaires.
Open Access 733
Does the
whether he/she
pretest the
It was not possible to identify clear
description s of instruments pretesting.
It was not possible to identify
clear descriptions of
instruments pretesting.
It was not possible to identify
clear descriptions of
instruments pretesting.
It was not possible to identify clear
description s of instruments pretesting.
Were the
strategies and
instruments of
data collection
according to
the intended
objectives and
universe to be
There is indication that the study
constitutes a useful and appropriate
instrument to address the learning
process, and include s:
1) reformulation of the teaching plan of
the discipli ne General Accountancy II;
2) elaboration of a table c omparing the
original and the reformulated plans;
3) the selection of one of the units of t he
teaching plan, and elaboration of a
detailed uni t plan;
4) definition of e valuat ion sprea dshe ets.
There is indication that a
questionnaire with open
questions a nd close qu estions,
divided into 5 sections, was
There is indication that an
in-depth interview was
conducte d using a
questionnaire composed o f
assertions and questions,
divided into 4 sections.
In the abstract, there is indication that
the data were collected by
self-answerable printe d q uestionnaires
personally applied in c l assroom.
In the methodology item, there is
indication that the printed questionnaire
was given to students to be a nswered in
the classroom , and that it is compose d of
open and closed questions blocks ,
according to the research objectives, and
that it was directly given by the author s
to the students in the classroom, fr o m
April 13 to 17, 2009.
Does the
author explain
the methods
and technique s
used to anal yze
and interpret
the data?
It was not possible to identify clear
description s about the methods used
to analyze the data.
It was not possible to
identify clear descriptions
about the me thods used to
analyze the data.
It was not possible to
identify cl ear descriptions
about the me thods used to
analyze the data.
In the abstract, there is indication that
the descriptive, and univariate and
bivariate statistical analyses were
conducted, such as the analysis of
the average difference test, analysis
of correlation matrix, and analysis
of correspondence.
In the methodology item, there is
informatio n t hat the collected data
were processed and statistically
analyzed using a dedicated software.
The analysis method was the statistical
univariate and bivariate analysis. The
corresponde nce analysis technique
(ANACOR) was applied to visualize
the categories of users satisfied and
willing to use the VLE, in regard to
their influence position in the college
level environment.
Regarding the
rigor and
attainment of
the quality
standards of
the research
As for the me thodological a s pects, we
notice limitations and the need of
adjustments, because authors (such as
Cervo & Bervian; Silva, 20 07;
Marconi & Lakatos, 2010; Fachin,
2003; Martins & Theóphilo, 2009;
Bardin, 2004; Sampieri & Collado,
2006; Lúcio, 2006; Parra Fil ho &
Santos, 2003) say that the methodology
of a research clears up the way to
achieve the results.
The authors explain that in order the
study becomes a useful instrument to
solve problems, it should characterize
the populati on , sample, as well as
report how and which were the
procedures used for the data collection
and analysis. Therefore, there would
be a commitment not only with the
methodological rigor, but also with
the quality of the research as a whol e.
We notice that there are still
failures because of the lack
of delimita ti on and
description of methods,
technique s and procedur es
used. Authors (such as C ervo
& Bervian; Silva, 2007;
Marconi & Lakatos, 2010;
Fachin, 2003 ; Martins &
Theóphilo, 2 009; Bardin,
2004; Sampieri & Collado,
2006; Lúcio, 2006; Parra
Filho & Santos, 2003) inform
that in order a research attain
the methodological rigor, it
needs to make clear the
intentions, problematic and
method of con ducting t h e
As for the m ethodological
aspects, we notice difficulties
and limita t io ns, authors (such
as Cervo & B ervian; Silva,
2007; Marcon i & Lakatos,
2010; Fachin, 2003; Ma rtins
& Theóphilo, 2009; Bardin,
2004; Sampieri & Collado,
2006; Lúcio, 2006; Parra
Filho & Santos, 2003) say
that the lac k of attention to the
fundamental requirements
of the research jeopardizes
not only the methodological
rigor, but also the
fulfillme nt o f the qualit y
standards of the research.
As for the methodological aspects,
we notice d ifficulties and limitations,
authors (such as Cervo & Be rvian;
Silva, 2007; Marconi & Lakatos, 2010;
Fachin, 2003 ; Martins & Theóphilo,
2009; Bardin, 2004; Sampieri &
Collado, 2006; L úcio, 2006; Parra Filho
& Santos, 2003) highlight that the
methodological rigor som ehow
fulfills the quality st andards of
the research.
Source: Research data.
investigated researches. Data highlight fragilities in regard to
the techniques and instruments of data collection and analysis;
absence of delimitation and coverage of the research problem,
and of the conditions to allow the work, as observed in the Ta-
ble 3.
Upon analyzing the articles, object of this study, we have no-
ticed that they lack improvements regarding the theoretical and
methodological aspects. In regard the methodological aspects,
authors such as Cervo and Bervian and Silva (2007); Marconi
and Lakatos (2010); Fachin (2003); Martins and Theóphilo
(2009); Bardin (2004); Sampieri, Collado and Lúcio (2006);
Parra Filho and Santos (2003) describe that a research con-
ducted with quality should present in its methodology which
was the way they went through to conduct the work, in order
another researcher could you it or even reapply it.
Inadequacies were verified in the fulfillment of fundamental
Open Access
requirements of a research, such as the formulation of the re-
search problem. According to Bruyne et al. (1991), in the in-
vestigative process, the epistemology is the guarantee of the
production of the scientific object and of the explanation of the
problematic. However, the lack of adequacy and coherence
between the title, the elaboration of objectives, as well the in-
existence of a research issue, compromise the whole work,
which does not have the required methodological rigor, and the
quality standards required for a research.
In view of such information and of what authors such as
Cervo, Bervian and Silva (2007), Marconi and Lakatos (2010),
Fachin (2003), Martins and Theóphilo (2009), Luckesi et al.
(2001), and Ferrari (1974) have pointed out, we noticed that
there is still a certain way to go to attain the required rigor and
quality. The scientific research should be the result of methodi-
cal and systemic investigations of the reality, through the clas-
sification, comparison, application of methods, analysis and
synthesis. With such rigor, the researcher will extract the social
context, or the context of the researched universe, principles
and laws that structure a strictly valid and universal knowledge.
Final Considerations
This study had the aim of characterizing the scientific pro-
duction on new technologies in the mediation of the accounting
education, published in the EnANPAD and EnEPQ, in the pe-
riod between 2005 and 2009, trying to identify epistemological
aspects that could subsidize discussions about the scientific
rigor and the fulfillment of quality standards of the scientific
research related to the theme of new technologies in the ac-
counting education.
We observed the concern of researchers regarding the im-
portance of the use and acceptance of new technologies in
teaching accountants. However, we also observed limitations
and difficulties in terms of the theoretical-methodological rigor
to be used in such researches, which can harm the relevance
and usefulness of the developed studies.
We consider that the scientific research requires attention and
competence, which develop along the researcher trajectory. We
accept that the reduced number of analyzed articles is one of
the limitations of this study, which does not allow us to make
statements or take conclusions, but there is an effort to present
suggestions and recommendations. As the main topics to be
observed in future works, the following are the highlights:
1) Articulation between theme, problem, objectives, base the-
ory of the study, and methodology;
2) Need of formulating the research problem as a fundamen-
tal requirement for the delimitation and deepening of the sub-
ject at issue;
3) Reflexive and critical dialogue between the studies con-
ducted and the results found, in a process of categorization and
dialectic union between theory and practice;
4) Theoretical consistence and disciplined, critical and broad
bibliographic survey, in the state-of-the-art, about the investi-
gated subject.
The feasibility of a scientific work relates to the conditions
necessary to conduct the study, and to the empirical evidences
that allow observations, tests, data collection and validations of
possible findings of the investigation. We can also suggest the
need of paying attention to the formulation of the problem
proposition, including:
1) Relation between two or more variables that can be em-
pirically tested, which should have a clear and well-delimited
2) Articulation between title, objective and theme of the
3) Fulfillment of the study relevance criterion;
4) Existence of a logical reasoning in writing the internal as-
sumptions, making them unstable and difficult to prove.
Another important fact relates to the need of going back once
again to the problem in the conclusions and results, to organize
the discussions and attain the objectives fixed in the beginning
of the investigation, otherwise they can be dispersed, or even
proper results could not be attained. It is essential to pay atten-
tion to the aforementioned limitations and difficulties, because
the inappropriate identification and formulation of a research
problem might jeopardize its soundness, and even the validity
of the investigation results.
We hope this study can contribute to deepening the knowl-
edge and discussions about epistemological issues, more spe-
cifically regarding the methodological aspects that evidence the
development stage, the scientific rigor and the fulfillment of the
quality standards of the articles submitted to the events, thus
allowing a higher contribution to the evolution of the account-
ing thought, more specifically the quality of the education and
research in such field.
We conclude that inconsistencies of epistemological, theo-
retical and methodological nature do not contribute to making
the scientific research an activity oriented towards the identifi-
cation, analysis and problem-solving in different spheres of the
As future researches, we suggest the conduction of bibli-
ometric studies with more robust databases, which evidence the
stage of thinking and its contributions for the enhancement of
the research quality and of the teaching practice in the field of
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