EVALUATION OF LEARNING IN THE ACCOUNTING SCIENCES COURSE IN THE CONTEXT OF THE PANDEMIC FROM THE PERCEPTION OF TEACHERS

Covid-19, the disease caused by the new Coronavirus, has impacted society as a whole, especially the teaching processes of higher education institutions, which have had to adapt to the Remote/Hybrid Learning regime with the use of technological resources. In this context, the aim of this study is to investigate the challenges and opportunities inherent in the learning assessment of the Accounting course in the context of the Covid-19 pandemic in the perception of teachers. This research is of a qualitative nature, with primary data collected through semi-structured interviews. Secondary data came from bibliographic and documentary reviews. The data analysis technique was content analysis with the support of NVivo software. Among the research findings, it was verified the need for teachers to seek training in information technology, given that the use of technological tools increasingly present in the accounting area, goes beyond an atypical scenario such as the Covid pandemic-19. This study contributes to the literature by highlighting the challenges faced by teachers in a context of unprecedented social isolation.