Potential of using information technologies in teaching public accounting/ Potencialidade do uso das tecnologias de informacao no ensino de contabilidade publica/Potencial del uso de tecnologias de la informacion en la ensenanza de la contaduria publica

This study addresses the potential use of information technologies in teaching public accounting. The general objective of the research is to investigate how information technologies are being used in the context of teaching public accounting and what the impacts of this integration are on the educational process and professional training. The methodology used consisted of a literature review, considering themes that corroborated the theme of the use of ICTs in teaching public accounting. The results reveal that information technologies have provided new opportunities for learning, collaboration and development of technical skills for public accounting students. The integration of specialized software, online teaching platforms and data analysis tools has contributed to a more dynamic and interactive educational experience. However, challenges related to infrastructure, accessibility, teacher training and information security were also identified that need to be addressed for effective implementation of ICTs in teaching public accounting. These results highlight the importance of policies and strategies that promote a more effective integration of ICTs in the educational environment, aiming to prepare future public accounting professionals for the challenges and opportunities of a digitalized world. Keywords: Teaching Accounting. Information and Communication Technology. Teaching/Learning. Este estudo aborda a tematica da potencialidade do uso das tecnologias de informacao no ensino de contabilidade publica. O objetivo geral da pesquisa e investigar como as tecnologias de informacao estao sendo utilizadas no contexto do ensino da contabilidade publica e quais sao os impactos dessa integracao no processo educacional e na formacao de profissionais. A metodologia empregada consistiu em uma revisao da literatura, considerando tematicas que corroborassem com o tema do uso das TICs no ensino da contabilidade publica. Os resultados revelam que as tecnologias de informacao tem proporcionado novas oportunidades de aprendizagem, colaboracao e desenvolvimento de habilidades tecnicas para os estudantes de contabilidade publica. A integracao de softwares especializados, plataformas de ensino online e ferramentas de analise de dados tem contribuido para uma experiencia educacional mais dinamica e interativa. No entanto, tambem foram identificados desafios relacionados a infraestrutura, acessibilidade, treinamento docente e seguranca da informacao que precisam ser aborda