The teaching of accounting: From origin as a science to higher education in the face of new technologies

Abstract

The accounting sciences have experienced great transformations in recent times, forcing the accounting professional to meet new demands that go from a purely bureaucratic performance to the understanding of a managerial formation. Among these demands are the internet of things and artificial intelligence. In this context, this research has as general objective to verify the evolution of the teaching of accounting, from its origin as a science to higher education, in the face of new technologies. With regard to the methodological aspects, as to its nature, this research has a qualitative approach and, as for the objectives, brings the bibliographic research, through a survey of articles, theses and dissertations related to the theme.

DOI:https://doi.org/10.56238/uniknowindevolp-069