Misconceptions em vídeos de contabilidade no YouTube

Abstract

Misconceptions refer to the incorrect assimilation of a concept by an individual, resulting from misinterpretations, insufficient knowledge, or the dissemination of inaccurate information. In this thesis, this phenomenon was examined within the context of accounting teaching and learning through YouTube, with the aim of investigating how videos that teach accounting contribute to the spread of misconceptions, the platform's use by students and teachers. The research was structured into three articles. The first article focused on didactic materials in the form of YouTube videos. After analyzing 108 videos, it was found that 35% contained some type of conceptual inaccuracy. In addition, the study identified factors that may either contribute to or mitigate the occurrence of misconceptions on the platform. The second article centered on students, investigating the perceptions and experiences of accounting undergraduates who use YouTube to learn accounting. Based on 26 interviews, the findings demonstrate the applicability of YouTube-based learning to the Theory of Meaningful Learning, showing that the platform can support learning when accompanied by critical mediation capable of preventing misunderstandings. The third article was focused on teachers, seeking to identify how the knowledge required for teaching apply to instructors who teach through YouTube. Interviews with 13 such teachers revealed weaknesses and gaps in technical-scientific, pedagogical, and human knowledge, while practical knowledge emerged as stronger, encompassing professional and teaching experience as well as the practical understanding of platform-specific dynamics. Integrating the findings from the three articles, the thesis confirms that misconceptions are present in accounting-related YouTube videos and that the characteristics, behaviors, experiences, and knowledge of both students and teachers can contribute to their dissemination and internalization. The study offers theoretical contributions by expanding knowledge on the existence and types of accounting misconceptions on YouTube and demonstrating how such videos may still foster meaningful learning. It also highlights how teaching knowledge domains manifest in YouTube-based instruction, identifying both strengths and vulnerabilities. From a practical point pf view, the research alerts instructors to the need for caution when recommending or producing videos, emphasizing the importance of planning explanations that avoid conceptual inaccuracies, whether in digital or face-to-face environments. For content creators, recommendations include prioritizing clarity, organization, visual resources, examples, and exercises. The findings also point to the need for initial or continuing pedagogical training aimed at teachers who disseminate content on YouTube. For students, the results underscore the importance of consulting multiple sources rather than relying on a single video, as a strategy to mitigate potential misunderstandings. This thesis contributes to the broader literature on formal education by showing that learning dynamics widely discussed in academic environments are also present in non-formal settings such as social media. Its purpose is not to criticize YouTube for containing misconceptions, but rather to promote responsible use of the platform within its possibilities and limitations. Misconceptions are part of the learning process, even though they represent negative elements, because they are often inherent to individuals. Therefore, efforts must focus on developing strategies to minimize or prevent them.