The Heterogeneity of Accounting YouTube Channels and Implications for Digital Literacy Demands in Learning

Abstract

This study characterizes the heterogeneity of purposes, formats, and declared levels of authority across accounting channels on YouTube. It discusses the implications for digital literacy in accounting learning mediated by digital platforms. To this end, we selected the first 100 channels returned by an organic search for the term “accounting” (contabilidade), ranked by the platform’s relevance algorithm. We analyzed their self-declared information (names, descriptions, and metrics) using qualitative coding and descriptive statistics. The results reveal a hybrid educational ecosystem comprising academic, didactic, exam-preparatory, professional/practical, entrepreneurial, and
institutional channels, often with overlapping purposes. The metrics suggest a markedly unequal distribution of
reach, with the 10 largest channels accounting for about 83% of all subscribers in the set (the large stalone, about 31%), pointing to an imbalance in visibility and the possible emergence of dominant references. Since specific video
content and student experiences were not analyzed, the discussion is framed around potential implications: the observed heterogeneity may require students to mobilize skills in credibility assessment, intention recognition, contextualized interpretation, and the critical integration of multiple approaches to the same topic, elements particularly relevant in Distance Education, where autonomy in resource selection is extensive. The study contributes by proposing a typology of the analyzed channels and linking it to key dimensions of digital literacy.

Keywords: YouTube. Channels. Learning. Accounting. Digital Literacy.