Remote Learning Under the COVID-19 Social Distancing: Reflections and a Netnography Study

Vitor Hideo Nasu


The purpose of this work is two-fold. First, it intends to discuss and reflect on the transition from face-to-face to remote learning in accounting education because of the COVID-19 pandemic. And second, it presents the results of a netnography study conducted at the beginning of the COVID-19 outbreak in Brazil (March and April of 2020). I also provide some personal experiences during these times. In section 2, I provide key technology resources I found helpful for accounting instructors and students. In section 3, I discuss the implications for instructors and students brought by the COVID-19. I especially appreciate the effors that both instructors and students are doing to keep their academic lives going, despite all the adversity. In section 4, I describe a netnography study in which I examined data from a graduate students’ Facebook community. And in section 5, I report closing thoughts.


COVID-19, Remote learning, Social distancing; Netnography; Accounting, Information Technology

Texto completo:

PDF (English)


Barzilay, R., Moore, T. M., Greenberg, D. M., DiDomenico, G. E., Brown, L. A., White, L. K., … Gur, R. E. (2020). Resilience, COVID-19-related stress, anxiety and depression during the pandemic in a large population enriched for healthcare providers. Translational Psychiatry, 10(1), 291.

Bell, K. (2018). Game on! Gamification, gameful design, and the rise of the gamer educator. Baltimore: John Hopkins University Press.

Buckley, P., & Doyle, E. (2016). Gamification and student motivation. Interactive Learning Environments, 24(6), 1162–1175.

Calabor, M. S., Mora, A., & Moya, S. (2019). The future of “serious games” in accounting education: A Delphi study. Journal of Accounting Education, 46(April 2017), 43–52.

Carenys, J., & Moya, S. (2016). Digital game-based learning in accounting and business education. Accounting Education, 25(6), 598–651.

Charron, K., & Raschke, R. (2014). Student Perceptions and Experiences Using Jing and Skype in an Accounting Information Systems Class. Journal of Education for Business, 89(1), 1–6.

D’Aquila, J. M., Wang, D., & Mattia, A. (2019). Are instructor generated YouTube videos effective in accounting classes? A study of student performance, engagement, motivation, and perception. Journal of Accounting Education, 47, 63–74.

Fogarty, T. J. (2020). Accounting education in the post-COVID world: looking into the Mirror of Erised. Accounting Education, 29(6), 563–571.

Fortin, A., Viger, C., Deslandes, M., Callimaci, A., & Desforges, P. (2019). Accounting students’ choice of blended learning format and its impact on performance and satisfaction. Accounting Education, 28(4), 353–383.

Hoelscher, J., & Mortimer, A. (2018). Using Tableau to visualize data and drive decision-making. Journal of Accounting Education, 44(October 2017), 49–59.

Holtzblatt, M., & Tschakert, N. (2011). Expanding your accounting classroom with digital video technology. Journal of Accounting Education, 29(2–3), 100–121.

Istenic Starčič, A., Cotic, M., Solomonides, I., & Volk, M. (2016). Engaging preservice primary and preprimary school teachers in digital storytelling for the teaching and learning of mathematics. British Journal of Educational Technology, 47(1), 29–50.

Kokina, J., & Juras, P. E. (2017). Using Socrative to enhance instruction in an accounting classroom. Journal of Emerging Technologies in Accounting, 14(1), 85–97.

Kozinets, R. V. (2002). The Field Behind The Screen: Using Netnography Marketing Communities. Journal of Marketing, 39(1), 61–72. Retrieved from

Kozinets, R. V. (2010). Netnography: Doing ethnographic research online. London: Sage.

Paz, V. (2017). Innovative New Apps and Uses for the Accounting Classroom. Journal of Emerging Technologies in Accounting, 14(1), 63–75.

Premuroso, R. F., Tong, L., & Beed, T. K. (2011). Does using clickers in the classroom matter to student performance and satisfaction when taking the introductory financial accounting course? Issues in Accounting Education, 26(4), 701–723.

Reyneke, Y., Shuttleworth, C. C., & Visagie, R. G. (2021). Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students. Accounting Education, 1–21.

Riley, R. A. (Dick), Cadotte, E. R., Bonney, L., & MacGuire, C. (2013). Using a Business Simulation to Enhance Accounting Education. Issues in Accounting Education, 28(4), 801–822.

Rizun, M., & Strzelecki, A. (2020). Students’ Acceptance of the COVID-19 Impact on Shifting Higher Education to Distance Learning in Poland. International Journal of Environmental Research and Public Health, 17(18), 6468.

Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431–562.

Son, C., Hegde, S., Smith, A., Wang, X., & Sasangohar, F. (2020). Effects of COVID-19 on College Students’ Mental Health in the United States: Interview Survey Study. Journal of Medical Internet Research, 22(9), e21279.

Taylor, M., Marrone, M., Tayar, M., & Mueller, B. (2017). Digital storytelling and visual metaphor in lectures: a study of student engagement. Accounting Education, 0(0), 1–18.

Watty, K., McKay, J., & Ngo, L. (2016). Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education. Journal of Accounting Education, 36, 1–15.

Xiong, J., Lipsitz, O., Nasri, F., Lui, L. M. W., Gill, H., Phan, L., … McIntyre, R. S. (2020). Impact of COVID-19 pandemic on mental health in the general population: A systematic review. Journal of Affective Disorders, 277(August), 55–64.