Determinantes da adoção de Tecnologias de Informação e Comunicação (TICS) por docentes de contabilidade na avaliação da aprendizagem

Abstract

This thesis aimed to identify which factors determine the adoption and use of Information and Communication Technologies (ICTs) in the learning assessment process adopted by faculty members in undergraduate Accounting programs, based on the Unified Theory of Acceptance and Use of Technology (UTAUT) proposed by Venkatesh and other authors in 2003. To this end, a positivist and deductive study with a quantitative approach was conducted, applied to a sample of 171 faculty members affiliated with 45 Brazilian federal public Higher Education Institutions. Data were collected through a structured questionnaire, adapted from previous studies, and analyzed using the R software, employing exploratory factor analysis (EFA) and multiple regression techniques. The EFA results confirmed the validity and reliability of the instrument, revealing a structure composed of three main factors: (i) Effort Expectancy and Facilitating Conditions, (ii) Social Influence and Facilitating Conditions, and (iii) Performance Expectancy and Others. Regression analysis indicated that the factors Performance Expectancy and Social Influence showed greater explanatory power regarding the Intention to Use ICTs in the assessment process, demonstrating that faculty members tend to adopt assessment technologies when they perceive concrete gains in pedagogical effectiveness and when there is incentive or social recognition within the academic environment. On the other hand, the factors Effort Expectancy and Facilitating Conditions did not present statistical significance in the estimated model, suggesting that, in the analyzed context, the Intention to Use ICTs is not directly associated with perceived ease of use or with the availability of institutional infrastructure and technical support. Regarding control variables, the results indicated that Gender did not exert a statistically significant influence on the Intention to Use ICTs, whereas teaching Experience showed a positive and significant relationship, suggesting that faculty members with longer professional experience tend to demonstrate a greater propensity to adopt technologies in their assessment processes. The study contributes, at the practical level, by providing support for the development of institutional policies focused on faculty training and assessment innovation; at the scientific level, by expanding the applicability of the UTAUT model in the educational field; and at the social level, by reinforcing the role of technologies in promoting more inclusive, transparent, and digitally aligned assessment practices.