Internet de las cosas como un recurso interactivo en el aprendizaje: Beneficios percibidos por los Estudiantes de Contabilidad
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ago 19, 2021
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La tecnología, especialmente en el campo de la contabilidad, está cambiando la forma en que producimos, trabajamos, estudiamos y nos relacionamos. El objetivo de este estudio es analizar el efecto de la preocupación con el Internet de las Cosas en el aprendizaje y en los beneficios percibidos por los estudiantes del curso de Ciencias Contables en una Universidad Pública Federal. Los datos fueron recolectados por encuesta y analizados utilizando el modelo de ecuaciones estructurales. Los resultados muestran que la participación de los estudiantes es un factor clave para la preocupación con el Internet de las cosas en el aprendizaje, y esto influye en los beneficios percibidos por estos. Además, la cantidad de servicios de Internet de las cosas y la compatibilidad percibida también influyen significativamente en los beneficios percibidos por los estudiantes. El estudio contribuye teóricamente al enumerar los antecedentes de los beneficios percibidos por los maestros y, principalmente, por los estudiantes.
Keywords
Internet das coisas, recursos interativos na aprendizagem, discentes de contabilidade, educação contábilInternet de las cosas, recursos de aprendizaje interactivo, estudiantes de contabilidad, educación contableInternet of things, , interactive learning resources, accounting students, accounting education
References
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Al-Fuqaha, A., Guizani, M., Mohammadi, M., Aledhari, M., & Ayyash, M. (2015). Internet of things: A survey on enabling technologies, protocols, and applications. IEEE communications surveys & tutorials, 17(4), 2347-2376. https://doi.org/10.1109/COMST.2015.2444095
Astin, A. W. (1984). Student involvement: A developmental theory for higher education. Journal of college student personnel, 25(4), 297-308. https://psycnet.apa.org/record/1985-18630-001
Bido, D. de S., & Silva, D. da. (2019). SmartPLS 3: especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 1-31. https://doi.org/10.13058/raep.2019.v20n2.1545
Brennand, E. G., & Brennand, E. de G. (2012). Inovações tecnológicas e a expansão do ensino superior no Brasil. Revista Lusófona de Educação, (21), 179-198. https://revistas.ulusofona.pt/index.php/rleducacao/article/view/3087
Chiu, L. B. F., Ramírez, N. I. H., & Ruiz, M. V. (2013). Facebook: Una experiencia universitaria. PAAKAT: Revista de Tecnología y Sociedad, 3(5), 1-7. http://www.udgvirtual.udg.mx/paakat/index.php/paakat/article/view/205/292
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences, 2. ed. New York: Psychology Press.
Cole, M. S., Feild, H. S., & Harris, S. G. (2004). Student learning motivation and psychological hardiness: Interactive effects on students' reactions to a management class. Academy of Management Learning & Education, 3(1), 64-85. https://doi.org/10.5465/amle.2004.12436819
Conforto, D., & Santarosa, L. M. C. (2002). Acessibilidade à Web: Internet para todos. Informática na educação: teoria & prática, 5(2), 87-102. https://lume.ufrgs.br/handle/10183/20987
Cornel, C-E. (2015). The role of Internet of Things for a continuous improvement in education. Hyperion Economic Journal, 2(3), 24-31. http://hej.hyperion.ro/articles/HEJ%20nr2(3)_2015.pdf#page=25
David, O. N., Helou, A. M., & Rahim, N. Z. A. B. (2012). Model of perceived influence of academic performance using social networking. International Journal of Computers & Technology, 2(2), 24-29. https://doi.org/10.24297/ijct.v2i1.2612
Fornell, C. & Larcker, D. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.2307/3151312
Ghani, E. K., & Muhammad, K. (2019). Industry 4.0: Employers' Expectations of Accounting Graduates and Its Implications on Teaching and Learning Practices. International Journal of Education and Practice, 7(1), 19-29. https://doi.org/10.18488/journal.61.2019.71.19.29
Gupta, S., & Mela, C. F. (2008). What is a free customer worth? Armchair calculations of nonpaying customers' value can lead to flawed strategies. Harvard Business Review, 86(11), 102-138. https://pubmed.ncbi.nlm.nih.gov/19009724/
Hair Jr., J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2016). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 2nd ed, SAGE Publications.
Hatane, S. E., Johari, I. V. D., Valencia, J., & Prayug, L. E. (2019). The acceptance of accounting students on the use of Internet of Things. Advances in Economics, Business and Management Research, 103, 273-278. https://doi.org/10.2991/teams-19.2019.44
Heiberger, G., & Harper, R. (2008). Have you Facebooked Astin lately? Using technology to increase student involvement. New directions for student services, (124), 19-35. https://doi.org/10.1002/ss.293
Hsu, C.-L., & Lin, J. C.-C. (2016). An empirical examination of consumer adoption of Internet of Things services: Network externalities and concern for information privacy perspectives. Computers in Human Behavior, 62, 516-527. https://doi.org/10.1016/j.chb.2016.04.023
Kanwal, F., & Rehman, M. (2017). Factors affecting e-learning adoption in developing countries–empirical evidence from Pakistan’s higher education sector. IEEE Access, 5, https://doi.org/10968-10978
Katz, M. L., & Shapiro, C. (1985). Network externalities, competition, and compatibility. The American economic review, 75(3), 424-440. https://www.jstor.org/stable/1814809
Lim, W. N. (2017, April). Improving student engagement in higher education through mobile-based interactive teaching model using socrative. In 2017 IEEE Global Engineering Education Conference (EDUCON) (pp. 404-412). IEEE. https://ieeexplore.ieee.org/document/7942879
Lin, K. Y., & Lu, H. P. (2011). Why people use social networking sites: an empirical study integrating network externalities and motivation theory. Computers in Human Behavior, 27(3), 1152-1161. https://doi.org/10.1016/j.chb.2010.12.009
Lin, C., & Bhattacherjee, A. (2008). A. Elucidating individual intention to use interactive information technologies: The role of network externalities. International Journal of Electronic Commerce, 13(1), 85-108. https://doi.org/10.2753/JEC1086-4415130103
Lou, H., Luo, W., & Strong, D. (2000). Perceived critical mass effect on groupware acceptance: a revised technology acceptance model. European Journal of Information Systems, 9(2), 91-103. https://doi.org/10.1057/palgrave.ejis.3000358
Nascimento, J. C. H. B. do., & Macedo, M. A. da S. (2016). Modelagem de Equações Estruturais com Mínimos Quadrados Parciais: um Exemplo da Aplicaçãodo SmartPLS® em Pesquisas em Contabilidade. Revista de Educação e Pesquisa em Contabilidade, 10(3), 289-313. https://doi.org/10.17524/repec.v10i3.1376
Northey, G., Bucic, T., Chylinski, M., & Govind, R. (2015). Increasing student engagement using asynchronous learning. Journal of Marketing Education, 37(3), 171-180. https://doi.org/10.1177/0273475315589814
Pavlou, P., Liang, H., & Xue, Y. (2007). Understanding and mitigating uncertainty in online exchange relationships: A principal-agent perspective. MIS Quarterly, 31(1), 105-136. https://doi.org/10.2307/25148783
Peleias, I. R., Guimarães, E. R., Chan, B. L., & Carlotto, M. S. (2017). A síndrome de Burnout em estudantes de ciências contábeis de IES Privadas: pesquisa na cidade de São Paulo. Revista de Educação e Pesquisa em Contabilidade, 11(1), 30-51. https://doi.org/10.17524/repec.v11i1.1468
Podsakoff, P. M., Mackenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of applied psychology, 88(5), 879-903. https://doi.org/10.1037/0021-9010.88.5.879
Ringle, C. M., Silva, D. da., & Bido, D. (2014). Modelagem de Equações Estruturais com Utilização do Smartpls. Revista Brasileira de Marketing, 13(2), 56-73. https://doi.org/10.5585/remark.v13i2.2717
Schwab, D., & Freitas, C. C. G. (2016). Tecnologia social: implicações e desafios da implantação. Revista Tecnologia e Sociedade, 12(26), 42-60. https://doi.org/10.3895/rts.v12n26.3794
Silva, B. H. P., Samá, S., & Lunardi, G. L. (2017). Motivos de uso e Benefícios Percebidos pelos Estudantes do Ensino Superior no uso dos Dispositivos Móveis no Ambiente Educacional. RENOTE-Revista Novas Tecnologias na Educação, 15(2), 1-10. https://doi.org/10.22456/1679-1916.79267
Silva, S. de C. R., & Szesz Junior, A. (2018). Internet das coisas na educação: uma visão geral. Ensino de Ciências e Tecnologia em Revista, 2(1), 57-69. https://dx.doi.org/10.31512/encitec.v8i2.2717
Siska, L. (2018). How Strategic Priorities Are Reflected in Features of Strategic Performance Measurement System? Engineering Economics, 29(5), 591-600. https://doi.org/10.5755/j01.ee.29.5.17463
Streukens, S., & Leroi-Werelds, S. (2016). Bootstrapping and PLS-SEM: A step-by-step guide to get more out of your bootstrap results. European Management Journal, 34(6), 618-632. https://doi.org/10.1016/j.emj.2016.06.003
Tachizawa, T., & Andrade, R. O. B. (2003). Tecnologias da informação aplicadas às instituições de ensino e às universidades corporativas. São Paulo: Atlas.
Warren, A. M., Sulaiman, A., & Jaafar, N. I. (2014). Social media effects on fostering online civic engagement and building citizen trust and trust in institutions. Government Information Quarterly, 31(2), 291-301. https://doi.org/10.1016/j.giq.2013.11.007
Watty, K., Mckay, J., & Ngo, L. (2014). Innovative teaching, learning and assessment in accounting education: Engaging with digital technologies that enhance student learning. Deakin University, Australia, Melbourne. https://www.deakin.edu.au/__data/assets/pdf_file/0007/296413/cpareport.pdf
Wong, K. K. K. (2013). Partial least squares structural equation modeling (PLS-SEM) techniques using SmartPLS. Marketing Bulletin, 24(1), 1-32. http://marketing-bulletin.massey.ac.nz/v24/mb_v24_t1_wong.pdf
Wu, J., Xiong, F., & Li, C. (2019). Application of Internet of Things and blockchain technologies to improve accounting information Quality. IEEE Access, 7, 100090-100098. https://ieeexplore.ieee.org/document/8769831
Al-Fuqaha, A., Guizani, M., Mohammadi, M., Aledhari, M., & Ayyash, M. (2015). Internet of things: A survey on enabling technologies, protocols, and applications. IEEE communications surveys & tutorials, 17(4), 2347-2376. https://doi.org/10.1109/COMST.2015.2444095
Astin, A. W. (1984). Student involvement: A developmental theory for higher education. Journal of college student personnel, 25(4), 297-308. https://psycnet.apa.org/record/1985-18630-001
Bido, D. de S., & Silva, D. da. (2019). SmartPLS 3: especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 1-31. https://doi.org/10.13058/raep.2019.v20n2.1545
Brennand, E. G., & Brennand, E. de G. (2012). Inovações tecnológicas e a expansão do ensino superior no Brasil. Revista Lusófona de Educação, (21), 179-198. https://revistas.ulusofona.pt/index.php/rleducacao/article/view/3087
Chiu, L. B. F., Ramírez, N. I. H., & Ruiz, M. V. (2013). Facebook: Una experiencia universitaria. PAAKAT: Revista de Tecnología y Sociedad, 3(5), 1-7. http://www.udgvirtual.udg.mx/paakat/index.php/paakat/article/view/205/292
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences, 2. ed. New York: Psychology Press.
Cole, M. S., Feild, H. S., & Harris, S. G. (2004). Student learning motivation and psychological hardiness: Interactive effects on students' reactions to a management class. Academy of Management Learning & Education, 3(1), 64-85. https://doi.org/10.5465/amle.2004.12436819
Conforto, D., & Santarosa, L. M. C. (2002). Acessibilidade à Web: Internet para todos. Informática na educação: teoria & prática, 5(2), 87-102. https://lume.ufrgs.br/handle/10183/20987
Cornel, C-E. (2015). The role of Internet of Things for a continuous improvement in education. Hyperion Economic Journal, 2(3), 24-31. http://hej.hyperion.ro/articles/HEJ%20nr2(3)_2015.pdf#page=25
David, O. N., Helou, A. M., & Rahim, N. Z. A. B. (2012). Model of perceived influence of academic performance using social networking. International Journal of Computers & Technology, 2(2), 24-29. https://doi.org/10.24297/ijct.v2i1.2612
Fornell, C. & Larcker, D. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.2307/3151312
Ghani, E. K., & Muhammad, K. (2019). Industry 4.0: Employers' Expectations of Accounting Graduates and Its Implications on Teaching and Learning Practices. International Journal of Education and Practice, 7(1), 19-29. https://doi.org/10.18488/journal.61.2019.71.19.29
Gupta, S., & Mela, C. F. (2008). What is a free customer worth? Armchair calculations of nonpaying customers' value can lead to flawed strategies. Harvard Business Review, 86(11), 102-138. https://pubmed.ncbi.nlm.nih.gov/19009724/
Hair Jr., J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2016). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 2nd ed, SAGE Publications.
Hatane, S. E., Johari, I. V. D., Valencia, J., & Prayug, L. E. (2019). The acceptance of accounting students on the use of Internet of Things. Advances in Economics, Business and Management Research, 103, 273-278. https://doi.org/10.2991/teams-19.2019.44
Heiberger, G., & Harper, R. (2008). Have you Facebooked Astin lately? Using technology to increase student involvement. New directions for student services, (124), 19-35. https://doi.org/10.1002/ss.293
Hsu, C.-L., & Lin, J. C.-C. (2016). An empirical examination of consumer adoption of Internet of Things services: Network externalities and concern for information privacy perspectives. Computers in Human Behavior, 62, 516-527. https://doi.org/10.1016/j.chb.2016.04.023
Kanwal, F., & Rehman, M. (2017). Factors affecting e-learning adoption in developing countries–empirical evidence from Pakistan’s higher education sector. IEEE Access, 5, https://doi.org/10968-10978
Katz, M. L., & Shapiro, C. (1985). Network externalities, competition, and compatibility. The American economic review, 75(3), 424-440. https://www.jstor.org/stable/1814809
Lim, W. N. (2017, April). Improving student engagement in higher education through mobile-based interactive teaching model using socrative. In 2017 IEEE Global Engineering Education Conference (EDUCON) (pp. 404-412). IEEE. https://ieeexplore.ieee.org/document/7942879
Lin, K. Y., & Lu, H. P. (2011). Why people use social networking sites: an empirical study integrating network externalities and motivation theory. Computers in Human Behavior, 27(3), 1152-1161. https://doi.org/10.1016/j.chb.2010.12.009
Lin, C., & Bhattacherjee, A. (2008). A. Elucidating individual intention to use interactive information technologies: The role of network externalities. International Journal of Electronic Commerce, 13(1), 85-108. https://doi.org/10.2753/JEC1086-4415130103
Lou, H., Luo, W., & Strong, D. (2000). Perceived critical mass effect on groupware acceptance: a revised technology acceptance model. European Journal of Information Systems, 9(2), 91-103. https://doi.org/10.1057/palgrave.ejis.3000358
Nascimento, J. C. H. B. do., & Macedo, M. A. da S. (2016). Modelagem de Equações Estruturais com Mínimos Quadrados Parciais: um Exemplo da Aplicaçãodo SmartPLS® em Pesquisas em Contabilidade. Revista de Educação e Pesquisa em Contabilidade, 10(3), 289-313. https://doi.org/10.17524/repec.v10i3.1376
Northey, G., Bucic, T., Chylinski, M., & Govind, R. (2015). Increasing student engagement using asynchronous learning. Journal of Marketing Education, 37(3), 171-180. https://doi.org/10.1177/0273475315589814
Pavlou, P., Liang, H., & Xue, Y. (2007). Understanding and mitigating uncertainty in online exchange relationships: A principal-agent perspective. MIS Quarterly, 31(1), 105-136. https://doi.org/10.2307/25148783
Peleias, I. R., Guimarães, E. R., Chan, B. L., & Carlotto, M. S. (2017). A síndrome de Burnout em estudantes de ciências contábeis de IES Privadas: pesquisa na cidade de São Paulo. Revista de Educação e Pesquisa em Contabilidade, 11(1), 30-51. https://doi.org/10.17524/repec.v11i1.1468
Podsakoff, P. M., Mackenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of applied psychology, 88(5), 879-903. https://doi.org/10.1037/0021-9010.88.5.879
Ringle, C. M., Silva, D. da., & Bido, D. (2014). Modelagem de Equações Estruturais com Utilização do Smartpls. Revista Brasileira de Marketing, 13(2), 56-73. https://doi.org/10.5585/remark.v13i2.2717
Schwab, D., & Freitas, C. C. G. (2016). Tecnologia social: implicações e desafios da implantação. Revista Tecnologia e Sociedade, 12(26), 42-60. https://doi.org/10.3895/rts.v12n26.3794
Silva, B. H. P., Samá, S., & Lunardi, G. L. (2017). Motivos de uso e Benefícios Percebidos pelos Estudantes do Ensino Superior no uso dos Dispositivos Móveis no Ambiente Educacional. RENOTE-Revista Novas Tecnologias na Educação, 15(2), 1-10. https://doi.org/10.22456/1679-1916.79267
Silva, S. de C. R., & Szesz Junior, A. (2018). Internet das coisas na educação: uma visão geral. Ensino de Ciências e Tecnologia em Revista, 2(1), 57-69. https://dx.doi.org/10.31512/encitec.v8i2.2717
Siska, L. (2018). How Strategic Priorities Are Reflected in Features of Strategic Performance Measurement System? Engineering Economics, 29(5), 591-600. https://doi.org/10.5755/j01.ee.29.5.17463
Streukens, S., & Leroi-Werelds, S. (2016). Bootstrapping and PLS-SEM: A step-by-step guide to get more out of your bootstrap results. European Management Journal, 34(6), 618-632. https://doi.org/10.1016/j.emj.2016.06.003
Tachizawa, T., & Andrade, R. O. B. (2003). Tecnologias da informação aplicadas às instituições de ensino e às universidades corporativas. São Paulo: Atlas.
Warren, A. M., Sulaiman, A., & Jaafar, N. I. (2014). Social media effects on fostering online civic engagement and building citizen trust and trust in institutions. Government Information Quarterly, 31(2), 291-301. https://doi.org/10.1016/j.giq.2013.11.007
Watty, K., Mckay, J., & Ngo, L. (2014). Innovative teaching, learning and assessment in accounting education: Engaging with digital technologies that enhance student learning. Deakin University, Australia, Melbourne. https://www.deakin.edu.au/__data/assets/pdf_file/0007/296413/cpareport.pdf
Wong, K. K. K. (2013). Partial least squares structural equation modeling (PLS-SEM) techniques using SmartPLS. Marketing Bulletin, 24(1), 1-32. http://marketing-bulletin.massey.ac.nz/v24/mb_v24_t1_wong.pdf
Wu, J., Xiong, F., & Li, C. (2019). Application of Internet of Things and blockchain technologies to improve accounting information Quality. IEEE Access, 7, 100090-100098. https://ieeexplore.ieee.org/document/8769831
Cómo citar
Garcia da Matta, A. J. ., Gonçalves Fernandes, C. M. ., Betti Frare, A., & Costa Quintana , A. . (2021). Internet de las cosas como un recurso interactivo en el aprendizaje: Beneficios percibidos por los Estudiantes de Contabilidad. Cuadernos De Contabilidad, 22, 1–18. https://doi.org/10.11144/Javeriana.cc22.icri
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