Adaptação da teoria UTAUT sob a perspectiva dos docentes para a educação em ciências contábeis no Brasil

Abstract

The models and theories of intention and use of technologies are ways of measuring user behavior in the face of a new technology, innovation or application (system). There are several models/theories presented in the literature, each with its design of constructs and moderating variables to measure the intention and use of technologies by a person or group of people, among them, the Unified Theory of Acceptance and Use of Technology (UTAUT ). However, it is observed that there is no model aimed at the educational context, especially in accounting teaching. This study aims to offer an adaptation to the UTAUT theory, capable of pointing out the intention and use of technologies by professors of Accounting courses in Brazil. To this end, it was suggested to include variable variables in the teaching life cycle and teaching qualification. In the research, professors of face-to-face Accounting courses in Brazil, linked to public and private institutions, were investigated. Access to teachers was made from institutional e-mails and, as a collection instrument, a recommended and validated one was adopted, in which 497 valid responses were obtained. The data were analyzed descriptively and with the application of thought modeling, using the R and JAMOVI software, respecting the 95% confidence level, to explain the relationships between the multiple variables for insertion in the original UTAUT . The results show that the interviewees are dispersed with a balance between public and private Higher Education Institutions (HEIs), are mostly masters and doctors, concentrated in the third phase of the teaching life cycle, with professional experience and who attended initial and secondary pedagogical training . continued This study offers, as its main contribution, an adaptation to the original UTAUT, denoted Unified Theory of Acceptance and Use of Technology for Professors of Accounting Sciences (UTAUT-DCC). The moderating variables, teaching life cycle and teaching qualification, were statistically related to the constructs of the original UTAUT, refining the power of applying the theory in the context of accounting education, which confirms the thesis defended in this study.