Pedagogical and didactic skills of accounting faculty members and the intention and use of educational technologies in the teaching-learning process

The present study aimed to identify the didactic-pedagogical competencies of Accounting faculty members and their intention to use educational technologies in the teaching-learning process. To achieve this, a descriptive study with a quantitative methodology was conducted, involving the administration of a questionnaire to a sample of 258 Accounting faculty members across Brazil. The study aimed to define respondent characteristics, quantify teaching competencies following Zabalza's (2003) framework, and measure the adoption of technologies in the teaching-learning process using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The data demonstrated that faculty members understand the functioning and importance of virtual learning environments, and they express interest in integrating technologies into the teaching process to improve outcomes. However, reports indicate that some educational institutions do not provide adequate support for the use of technological tools. These findings provide a foundation for academic administrators to assess the technical support and technological qualifications necessary to enhance faculty development and, consequently, education as a whole.