USV - International Economic Conferences, The 16th Economic International Conference

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Adapting the teaching methods in accounting to changes generated by the impact of technology in this field
Delia Corina Mihaltan

Last modified: 2020-05-08


The evolution of technology in the last decades has been accelerated and its effects are felt in all areas, including accounting. Due to the fact that information is a basic resource, accounting must meet the challenge of making it available to decision makers in a timely manner. Thus, the accounting practice makes use of the available technical means that also develop and influence the practice in the field. In the process of teaching accounting, the above mentioned aspects must be taken into account because they influence the learning and assimilation process of students. The present paper aims at highlighting the stages of this process and the teaching methods that can be used within each step. Therefore, our hypothesis is that teaching methods must be adapted to the contents taught at each stage of the learning process, a process that is impacted by changes in information technology. In this regard, we will highlight the changes of paradigm regarding the accounting practices over time, while accounting theory and principles have remained unchanged. The main change brought about by the impact of technology on accounting practices remains the shift from succession to simultaneity in the recording of accounting operations for the production of accounting information. These changes require the use of appropriate methods with specific features that meet the goals set at each stage of the learning process. And, the application of certain methods to the detriment of others depends on the creativity and pedagogical skills of each teacher but their significance is not to be neglected for the purposes of the learning process.


teaching methods, accounting practices, accounting information, accounting knowledge, accounting development

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