摘要：The objective of this study was to analyze the perceptions of students and teachers of the undergraduate course in Accounting Sciences of private institution, about distance education (DE). The theoretical approached the distance education, the moodle platform, and professional and teaching competences. Regarding the methodology, the research is characterized as a descriptive and qualitative case study. The data collected through interviews with a semistructured script was submitted to content analysis. The institution and the subjects (eight teachers and 22 students) were chosen by the criterion of accessibility. The platform moodle is seen by the respondents as a complementary and support tool and for part of the interviewees and its influence on the formation of the students is shy, observing significant resistance by part of subjects concerning distance education and greater preference for classroom. In distance learning activities, was found more interaction, exchange of experiences and information by students when compared to teachers. Among teaching competences most required in DE, the computer knowledge are highlighted. Lack of time and the rejection by the novelty were highlighted by respondents. Given the findings and limitations of the study, an agenda for future research were outlined.
关键词：Distance education;Moodle platform;Professional and teaching competences;Accounting Sciences;Teachers;Students;Educación a distancia;Plataforma moodle;Las competencias profesionales y de enseñanza;Ciencias Contables;los professores;Los estudiantes;Educação a distância;Plataforma moodle;Competências profissionais docentes;Ciências contábeis;Docentes;Discentes
