The Evolution of Virtual Concept of Education: Analysis of the Revealed Preferences and Digital Challenges

Abstract

Distance education offers flexibility and accessibility to students with diverse needs and contexts. However, it is crucial to understand the factors that motivate students to choose this educational modality, especially in programs like Public Accounting, which require specific skills. The general objective of this article is to analyze the determinants in the decision to study the Public Accounting Program in a distance or virtual modality at the National Open and Distance University (UNAD). A mixed methodology is employed, supported by authors such as Creswell (2014), combining quantitative and qualitative data, and using the Probit model to identify factors influencing this choice. A significant finding is that tuition cost, the Saber 11 test score and parents' education are significant variables affecting students' decisions, with tuition cost having the greatest influence on the probability of choice.