The main objectives of this research were to describe the technological alternatives that can be incorporated in the teaching process ; identify advantages and disadvantages of using technology in Accounting courses; determine whether there is a strategy for the effective implementation of technological alternatives in accounting courses ; and study the views of students and teachers The methodology consisted of a review of recent articles published in refereed journals . A field study where students and teachers participated was also performed. It was found that the alternative technologies that can be used in the educational process are : educational platforms , visual resources as " power point " and projections, audiovisual resources as " podcast " and " videocast " , laptops , tablets and phones. They have the advantage of time flexibility , accessibility , and effective cost.
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