CRYPTOCURRENCIES
TEACHERS’ PERCEPTION ON INCORPORATING CONTENT INTO THE ACCOUNTING CURRICULUM
DOI:
https://doi.org/10.51320/rmc.v24i3.1494Keywords:
Cryptocurrencies, Accounting Sciences, Accounting TeachingAbstract
Cryptocurrencies represent a recent phenomenon that has grown and gained relevance in various aspects. Companies and individuals, for example, are investing and using them to receive and make payments with more intensity. In the educational field, the topic has developed rapidly. However, its teaching faces barriers due to the complexity that surrounds it and the lack of clarity regarding its technical, financial, and social aspects. From an educational perspective on the phenomenon, this study aimed to understand the perception that Accounting teachers have about the incorporation of the ‘cryptocurrencies’ topic into undergraduate curriculum content. The relevance, scope, and growth of the phenomenon in the business world, combined with the limited discussion about aspects related to its teaching, drew attention and motivated this study. Methodologically, it was conducted as an online survey, carried out with 136 teachers of Brazilian undergraduate courses in Accounting. Data were collected using a questionnaire with open and closed questions. The analyses were carried out descriptively and by content analysis. The main result was to understand that teachers know satisfactorily well about the subject and consider it relevant enough to be incorporated as part of the curriculum content in mandatory subjects in the field of specific accounting knowledge. In terms of implications, from the perspective of pedagogical management of Accounting courses, this study can potentially contribute as a model of investigation process and generation of information to support decisions about ‘if’ and ‘how’ contemporary phenomena can be incorporated into the curriculum.
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