Relationship between the Use of Information and Communication Technology (ICT) and Academic Aspects: Perceptions from Brazilian Accounting Students


  • Vitor Hideo Nasu Universidade de São Paulo


ICT, Academic aspects, Relationship, Perception, Accounting students.


This study aimed to investigate the relationship between accounting students’ perception on the use of ICT as a teaching strategy (ICT) and six academic aspects: (i) teaching methodology (TME), (ii) innovative learning experiences (EXP), (iii) capacity to think critically and reflect about solution to problems of society (CAP), (iv) development of communication skills (COM), (v) access to up-to-date/contemporary knowledge (KNO), and (vi) higher education institutions’ infrastructure conditions (INF). I collected data from 2015 ENADE’s student survey and obtained a final sample of 51,269 observations. In general, descriptive statistics showed that students are satisfied with the accounting program regarding the six academic aspects analyzed and the use of ICT. Spearman’s correlation matrix indicated significant relationships among the variables. Positive correlation between the use of ICT and innovative learning experiences suggests that educational institutions could adopt ICT to promote a more attractive learning process. Use of ICT and teaching methodology were also positively correlated, indicating that ICT could be useful for designing or improving teaching methods. As implications, I support from evidence that ICT could be adopted aiming to obtain competitive advantage and student motivation.


Author Biography

Vitor Hideo Nasu, Universidade de São Paulo

PhD student in Accounting at FEA/USP.