What changed? The impact of COVID-19 on the teaching-learning process in Brazilian graduate accounting

In this study, we argue that understanding the transformation of the teaching-learning process in graduate-level accounting education, as influenced by external factors, enhances our comprehension of the evolving educational landscape. Moreover, it offers valuable insights for improving the quality of education aimed at preparing future educators and researchers. Through interviews with Brazilian graduate accounting students, the research examines shifts in their experiences with the teaching-learning process before, during, and after the Covid-19 pandemic, with the goal of investigate how this process has evolved due to the pandemic. The findings reveal significant changes in educational practices, underscoring the need for a redesign of the educational process in graduate accounting programs to address the post-pandemic landscape and leverage the lessons learned. The study highlights the challenges, opportunities, and inequalities brought to the forefront by the pandemic, while also providing insights into how the crisis has shaped the evolution of graduate accounting education with regard to professors, students, and content – the key components of the teaching-learning process, as identified in the literature. These shifts present valuable opportunities to better align accounting programs with contemporary educational demands and enhance preparedness for future disruptions.