The process of teaching cost accounting and managerial accounting: a comparative analysis between classroom teaching and distance learning

Abstract

The aim of this paper is to conduct a comparative analysis of the teaching-learning process, when the methodologies of classroom teaching and distance learning programs in Accounting, specifically in the disciplines of Cost Accounting and Managerial Accounting. After conducting a literature review on the teaching-learning in accounting, we sought, through interviews with teachers who teach the discipline of Cost Accounting and Managerial Accounting, in two ways, to draw a profile of main similarities and the differences of the two teaching methodologies in order to analyze the optical forward to the traditional teaching and new teaching technologies. Using the technique of content analysis, were found two divergent points of learning modalities, in particular as regards the process of performance evaluation and use of teaching resources. Thus, we can conclude that there are substantial differences in the teaching of the disciplines of Cost Accounting and Managerial Accounting, from the perspective of teachers, when analyzed classroom teaching and distance teaching.