EAD NA CONTABILIDADE: UMA ANÁLISE DE SUA EFETIVAÇÃO DE USO NO CURSO DE CIÊNCIAS CONTÁBEIS DA UNIVERSIDADE FEDERAL DO RIO GRANDE DO SUL

This study aims to demonstrate with which approach and in which disciplines Distance Education (DE) can improve learning, from the perception of the students of Accounting Course of the Federal University of Rio Grande do Sul, Brazil. The study starts from the issue relating to the perceptions of students of accountancy course regarding to which disciplines may have enhanced their learning with this type of education. Therefore, a quantitative and explanatory focus is used as a methodology of research, applied through methodological procedures of case study, by use of questionnaire. All results showed that the bulk of the students integrate the young age group and have great abilities in the use of technological devices. They also suggest that the disciplines that are not directly related to the accounting area should be taught in the distance format, that there is need of teacher’s encouragement so that students to participate in forums and distance learning activities as well as the unwillingness of students to performing of a course taught entirely in a distance way. Due to the results obtained with the application of this research, it is suggested that UFRGS should establish an assessment of the subjects that could be offered in a distance way, and teachers could also be trained, aiming to improve the learning process