Innovation and Technology in the Teaching of Accounting Sciences: an Analysis of Curricular Matrices at Higher Education Institutions in Goiás
Year: 2025
Type: article
Abstract: This study aims to identify courses within the curricula of undergraduate accounting programs in Goiás, Brazil, that promote discussions on innovation and technology in their syllabi, focusing on improving teaching quality and academic performance. The research highlights the importance of adapting accounting education to contemporary work market demands by integrating active methodologies and Information and Communication Technologies (ICTs) into educational processes. The study examined the curricula of 138 Higher Education Institutions (HEIs), both public and private, across 69 municipalities offering on-campus and distance learning (DL) courses through document analysis. Results indicate that 73% of public HEIs include subjects related to innovation, compared to 47% for private on-campus programs and 33% for private (DL) programs. However, private institutions offer a wider variety of innovation-focused subjects, while public HEIs predominantly emphasize entrepreneurship. Overall, only 44% of the analysed HEIs provide courses focused on innovation and technology. This low percentage is attributed to traditional curriculum structures, financial and technological limitations in implementing new subjects, and a shortage of specialized faculty in innovation and technology. The findings underscore the need for revising and updating curricula to adequately prepare students for contemporary market demands. Article visualizations:
Authors: Luiz Eduardo dos Santos Oliveira, Àgatha Kavalek De Lima, Gilberto Crispim
Institution: Universidade Federal de Goiás
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410877846