E-learning in accounting, challenges for universities in the central region of Peru

Abstract

The teaching of Accounting in the framework of the COVID-19 confinement in the year 2020 had a forced start and with a certain delay, with many challenges and adaptations in general in infrastructure, teaching, technology and administrative workers. All of these were obstacles that the private universities were able to overcome more easily and with the resources that the situation merited. These changes were based on the demands of the supervisory body of the Peruvian university system, SUNEDU, which required the start of classes and the fulfilment of the academic programme or calendar corresponding to the years 2020-2021. Therefore, universities and programmes had to adapt their offerings and actions to the new scenario of education and training of future accountants. To this end, new platforms, virtual classrooms, strategies and evaluation were implemented, and teachers and administrative staff were trained in order to meet the standards required by the regulation and the market. This paper aims to set out actions and elements necessary to help reflect on the state of each of the faculties of accounting and the essential actions to be taken to meet the new requirements in the training of accountants.