A contabilidade e a influência das mídias sociais : os influenciadores digitais interferem no processo de aprendizagem?

Abstract

Technological advances, social media and the emergence of digital influencers have significantly changed the accounting area and people's daily lives, especially the younger population, known as digital natives. Digital influencers offer a wide variety of educational content and different interaction formats such as videos, blogs and posts on social networks, changing the way in which users assimilate information. Faced with this scenario, this study sought to analyze students' perception in relation to digital influencers' speeches on accounting issues and the level of trust they attribute. Seven theoretical hypotheses were proposed, analyzed by two regression models and a test of difference between means, based on the response of 184 students enrolled in Accounting and Administration courses at the Federal University of Mato Grosso. Participants were randomly divided into those who only had access to the standard's concepts and those who additionally watched a video containing statements from a digital influencer about accounting issues. The study shows that participants who watched the video were more likely to agree with the influencer's statements and that although the concepts of the norm and influencer were not in full compliance, they attributed significant confidence that both affirmed the same concepts. There is research studying influencers in the financial market, and it is important to delve deeper into the subject in different areas. This study contributes to the advancement of the topic by addressing the learning process.