Higher Education and Tutoring: Virtual Tutoring in Accounting

Tutoring is an important part of the teaching at the University that now is mainly done through ICT. The objective of this paper is to obtain a classification of virtual tutoring and to study if it is influenced by other variables such as students ' gender, subject or way used to do the question of the tutoring. We have elaborated a database from 807 real virtual tutorings in subjects of accounting to classify them in different types using a descriptive analysis and proposing a categorical regression model (CATREG). As principal results can be highlighted that the use of virtual tutoring is academical and that they are very important in the subjects of final degree and master work.