Numerical-Technological Skills and Work Experience in the Perceived Usefulness in an Accounting Virtual Learning Environment



The purpose of this study was to analyse the perceived usefulness of a set of Information and Communication Technologies (ICT) applied in a virtual learning environment (VLE) in a distance education model. We analysed whether the numerical and technological preferences of the students could explain the perceived usefulness related to the ICT applied to teaching. We also tested whether the work experience of the students can modify the perceived usefulness. Diverse ICT were applied to the teaching of accounting in undergraduate courses, in a distance education model in the European Higher Education Area (EHEA). The research had an experimentation phase to implement the ICT teaching tools, one of data collection and another for the data analysis. The perceived usefulness of the ICT was measured through a questionnaire with evaluation using a Likert scale. The evaluations given by the students allowed modelling each ICT according to the variables of numerical and technological skills, including work experience as a dichotomous variable. The results of this research suggest that the perceived usefulness of the ICT is, in part, explained by numerical and technological skills. Furthermore, there are indications that work experience can diminish the perceived usefulness for a set of teaching ICT.