Misconceptions in YouTube videos teaching accounting concepts

Resumo

This article aims to identify the types of misconceptions in videos that teach accounting concepts on YouTube. While the literature acknowledges the existence of misconceptions in accounting education, studies investigating this phenomenon in non-formal learning environments are scarce. Students often use YouTube to supplement their accounting education, but the manner in which misconceptions manifest, are structured, and are reinforced in accounting videos on the platform remains poorly understood. This study examines a widely accessible environment that influences the learning process. This environment prioritizes relevance and interaction, and it may favor engaging content, even if it is conceptually inaccurate, by enhancing the pedagogical use of videos. However, this environment also perpetuates misconceptions, which could be reduced by improving the quality of digital content. A total of 108 videos related to seven accounting concepts were selected and viewed. Misconceptions were extracted and categorized from these videos through content analysis of the transcripts. The analysis revealed that 35.2% of the videos contained misconceptions, primarily arising from excessive simplification of concepts such as assets and liabilities, as well as the introduction of inappropriate value judgments. Additionally, characteristics such as short duration and fragmented content were identified as factors that exacerbate misconceptions. The results offer three contributions. First, on a theoretical level, this study advances the discussion of misconceptions in accounting education by situating it within the context of digital environments. This broadens a debate that has thus far focused on formal education. Methodologically, the study proposes a systematic protocol for selecting audiovisual content, thereby contributing to greater rigor in research that uses videos as a data source. Practically speaking, the study provides educators and content producers with guidelines for creating more conceptually rigorous audiovisual materials and encourages students to engage with videos more critically.