Use of YouTube in the teaching of cost accounting: an empirical research with Accounting students of Universidade Católica de Brasília

Abstract

This research arose from the importance of continuing education by means of new educational technologies available to interested parties by the accounting department. The lack of information, with regards knowledge of these technologies has enabled the search tool for the teaching of science that started because of the unreasonable comments made on the website Youtube. The objective was to investigate the use of videos posted on YouTube of the accounting department for the teaching of cost accounting, and if these videos can be considered as an educational tool. To this end, we identified the videos related to cost accounting and received a questionnaire survey of students enrolled in cost accounting courses with 21 students and cost analysis with 29 students for a possible or no evidence of Youtube as a medium education. The main results showed that in the opinion of apprentices YouTube can be considered as a new teaching tool, being able to contribute to the learning of a person who does not have any knowledge about the subject presented.