Virtual Reality as a Tool in the Classroom: What is the Perception of Students of the Public Accounting Program?

Abstract

Virtual reality has been the object of study from various fields from the business field, study centers and researchers, in the educational area its implementation in the classroom has gained strength; as a didactic aid tool in the different subjects of the different business administration and public accounting undergraduate programs, therefore the perception of the students enrolled in the different programs offered by the universities selected in the sample, it is necessary to know it Faced with the implementation of virtual reality in the classroom as an assisted tool is a point that must be taken into consideration, in the processes that are currently being carried out in the different institutions, to understand the perception of the students.The research was carried out through a phenomenology study, with the use of semi-structured surveys with 34 students. The results analyzed in the surveys suggest the need for virtual learning environments, as well as the review of the current technological infrastructure conditions. Among the universities and students surveyed, students perceive that the new virtual environments can visualize learning generating more capacity for understanding and remembering,however, they recognize that they have not had direct contact with these new scenarios in the institutions where they are enrolled, therefore the universities have challenges