To Sir with Love: the relations between teacher qualification and student performance in Accounting
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Data de Publicação: | 2013 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/1351 |
Resumo: | Accounting scholars who discuss the teaching of Accounting highlight two fundamental types of qualification for teaching staff in Accountancy programs: academic qualification (AQ), which refers to the teacher’s preparation for research; and professional qualification (PQ), defined by the teacher’s connection with current professional practices in the job market. Educational literature on higher education teaching, in turn, appoints a third type: pedagogical qualification (PeQ), which relates to the systemized preparation for teaching practice in the university context. Considering undergraduate Accountancy students’ low performance levels in the National Exam for the Assessment of Student Performance (Exame Nacional do Desempenho dos Estudantes/Enade), this research aimed to investigate the relations between student performance and teacher qualification. To identify variables related to teaching staff qualification, a questionnaire was developed, validated and applied in 218 higher education institutions (HEIs) that offer undergraduate Accountancy programs. These variables were compared with graduates’ performance at the same institutions, verified on ENADE’s basis, using linear regression and correlation analysis. The results partially confirm the established hypotheses: only academic qualification shows a significant regression coefficient at 5% (p-value = 0.000) and a significant positive correlation at 1%. Professional and pedagogical qualification showed no significant correlations. The AQ rate at public HEIs is also significantly higher than at private HEIs. |
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To Sir with Love: the relations between teacher qualification and student performance in AccountingAl Máster con Cariño: relación entre la cualificación de los docentes y el rendimiento de los estudiantes en ContabilidadAo Mestre com Carinho: relações entre as qualificações docentes e o desempenho discente em ContabilidadeAccounting. Teacher qualification. Student performance. National Exam for the Assessment of Student Performance – ENADE. Brazil.Contabilidad. Cualificación del profesor. Rendimiento de los alumnos. Examen Nacional de Desempeño de Estudiantes – ENADE. Brasil.Contabilidade. Qualificação docente. Desempenho discente. Exame Nacional de Desempenho de Estudantes – Enade. Brasil.Accounting scholars who discuss the teaching of Accounting highlight two fundamental types of qualification for teaching staff in Accountancy programs: academic qualification (AQ), which refers to the teacher’s preparation for research; and professional qualification (PQ), defined by the teacher’s connection with current professional practices in the job market. Educational literature on higher education teaching, in turn, appoints a third type: pedagogical qualification (PeQ), which relates to the systemized preparation for teaching practice in the university context. Considering undergraduate Accountancy students’ low performance levels in the National Exam for the Assessment of Student Performance (Exame Nacional do Desempenho dos Estudantes/Enade), this research aimed to investigate the relations between student performance and teacher qualification. To identify variables related to teaching staff qualification, a questionnaire was developed, validated and applied in 218 higher education institutions (HEIs) that offer undergraduate Accountancy programs. These variables were compared with graduates’ performance at the same institutions, verified on ENADE’s basis, using linear regression and correlation analysis. The results partially confirm the established hypotheses: only academic qualification shows a significant regression coefficient at 5% (p-value = 0.000) and a significant positive correlation at 1%. Professional and pedagogical qualification showed no significant correlations. The AQ rate at public HEIs is also significantly higher than at private HEIs.Los estudiosos del área contable que debaten sobre la enseñanza de la Contabilidad, muestran dos tipos de habilidades esenciales para el sector docente de un curso de Ciencias Contables: la cualificación académica (Qac), que se refiere a la preparación del docente para la investigación y la cualificación profesional (Qpr), que se caracteriza por la conexión que el docente tiene con las actuales prácticas profesionales en el mercado laboral. La literatura sobre la educación que analiza la enseñanza en la universidad, a su vez, apunta una tercera: la cualificación didáctica (Qpe), que se refiere a la preparación sistemática para la práctica de la enseñanza en el ámbito universitario. Teniendo en cuenta este marco teórico y el bajo rendimiento de los estudiantes de los cursos de graduación en Contabilidad en el Examen Nacional de Desempeño de Estudiantes (ENADE), este estudio tuvo como propósito investigar la relación entre el rendimiento de los estudiantes y la cualificación de los docentes. Con el fin de identificar las variables relativas a la cualificación del cuerpo docente se desarrolló, validó y aplicó un cuestionario a 218 instituciones de educación superior (IES) que ofrecen cursos de Graduación en Ciencias Contables. Estas variables fueron comparadas con el desempeño de los estudiantes concluyentes por institución, calculado sobre la base del ENADE utilizando regresión lineal y análisis de correlación. Los resultados obtenidos confirman, en parte, las hipótesis establecidas: sólo los títulos académicos presentaron un coeficiente de regresión significativa del 5% (p-valor = 0,000) y correlación positiva y significativa del 1%.Os estudiosos da área contábil, que discutem o ensino da Contabilidade, apontam dois tipos de qualificação essenciais ao quadro docente de um curso de Ciências Contábeis: a qualificação acadêmica (Qac), que se refere à preparação do docente para a pesquisa, e a qualificação profissional (Qpr), caracterizada pela ligação que o docente mantém com as práticas profissionais vigentes no mercado de trabalho. A literatura da área educacional que discute o ensino na universidade, por sua vez, aponta uma terceira: a qualificação pedagógica (Qpe), que diz respeito à preparação sistematizada para o exercício da docência no ambiente universitário. Em razão do baixo desempenho dos discentes dos cursos de graduação em Ciências Contábeis no Exame Nacional de Desempenho de Estudantes (Enade), esta pesquisa teve como propósito investigar as relações existentes entre o desempenho discente e a qualificação docente. Como forma de identificar variáveis concernentes à qualificação do corpo docente, foi desenvolvido e validado um questionário, aplicado a 218 instituições de ensino superior (IES) que ofertam cursos de graduação em Contabilidade. Essas variáveis foram confrontadas com o desempenho dos alunos concluintes por instituição, apurado com base no Enade, utilizando regressão linear e análise de correlação. Os resultados apurados mostram que os cursos que apresentam as maiores notas na avaliação Enade são aqueles que possuem também os maiores níveis de qualificação acadêmica (professores titulados, pesquisas e publicações). Esses resultados sugerem que o investimento por parte do governo e das próprias IES na oferta de programas de pós-graduação stricto sensu poderá elevar o nível de desempenho discente em Ciências Contábeis.FECAP2013-09-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/135110.7819/rbgn.v15i48.1351Review of Business Management; Vol. 15 No. 48 (2013); 462-480RBGN Revista Brasileira de Gestão de Negócios; Vol. 15 Núm. 48 (2013); 462-480RBGN - Revista Brasileira de Gestão de Negócios; v. 15 n. 48 (2013); 462-4801983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengporhttps://rbgn.fecap.br/RBGN/article/view/1351/pdf_13https://rbgn.fecap.br/RBGN/article/view/1351/pdf_14Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessMiranda, Gilberto JoséNova, Silvia Pereira de Castro CasaCornacchione Jr, Edgard Bruno2021-07-21T16:32:59Zoai:ojs.emnuvens.com.br:article/1351Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-21T16:32:59Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false |
dc.title.none.fl_str_mv |
To Sir with Love: the relations between teacher qualification and student performance in Accounting Al Máster con Cariño: relación entre la cualificación de los docentes y el rendimiento de los estudiantes en Contabilidad Ao Mestre com Carinho: relações entre as qualificações docentes e o desempenho discente em Contabilidade |
title |
To Sir with Love: the relations between teacher qualification and student performance in Accounting |
spellingShingle |
To Sir with Love: the relations between teacher qualification and student performance in Accounting Miranda, Gilberto José Accounting. Teacher qualification. Student performance. National Exam for the Assessment of Student Performance – ENADE. Brazil. Contabilidad. Cualificación del profesor. Rendimiento de los alumnos. Examen Nacional de Desempeño de Estudiantes – ENADE. Brasil. Contabilidade. Qualificação docente. Desempenho discente. Exame Nacional de Desempenho de Estudantes – Enade. Brasil. |
title_short |
To Sir with Love: the relations between teacher qualification and student performance in Accounting |
title_full |
To Sir with Love: the relations between teacher qualification and student performance in Accounting |
title_fullStr |
To Sir with Love: the relations between teacher qualification and student performance in Accounting |
title_full_unstemmed |
To Sir with Love: the relations between teacher qualification and student performance in Accounting |
title_sort |
To Sir with Love: the relations between teacher qualification and student performance in Accounting |
author |
Miranda, Gilberto José |
author_facet |
Miranda, Gilberto José Nova, Silvia Pereira de Castro Casa Cornacchione Jr, Edgard Bruno |
author_role |
author |
author2 |
Nova, Silvia Pereira de Castro Casa Cornacchione Jr, Edgard Bruno |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Miranda, Gilberto José Nova, Silvia Pereira de Castro Casa Cornacchione Jr, Edgard Bruno |
dc.subject.por.fl_str_mv |
Accounting. Teacher qualification. Student performance. National Exam for the Assessment of Student Performance – ENADE. Brazil. Contabilidad. Cualificación del profesor. Rendimiento de los alumnos. Examen Nacional de Desempeño de Estudiantes – ENADE. Brasil. Contabilidade. Qualificação docente. Desempenho discente. Exame Nacional de Desempenho de Estudantes – Enade. Brasil. |
topic |
Accounting. Teacher qualification. Student performance. National Exam for the Assessment of Student Performance – ENADE. Brazil. Contabilidad. Cualificación del profesor. Rendimiento de los alumnos. Examen Nacional de Desempeño de Estudiantes – ENADE. Brasil. Contabilidade. Qualificação docente. Desempenho discente. Exame Nacional de Desempenho de Estudantes – Enade. Brasil. |
description |
Accounting scholars who discuss the teaching of Accounting highlight two fundamental types of qualification for teaching staff in Accountancy programs: academic qualification (AQ), which refers to the teacher’s preparation for research; and professional qualification (PQ), defined by the teacher’s connection with current professional practices in the job market. Educational literature on higher education teaching, in turn, appoints a third type: pedagogical qualification (PeQ), which relates to the systemized preparation for teaching practice in the university context. Considering undergraduate Accountancy students’ low performance levels in the National Exam for the Assessment of Student Performance (Exame Nacional do Desempenho dos Estudantes/Enade), this research aimed to investigate the relations between student performance and teacher qualification. To identify variables related to teaching staff qualification, a questionnaire was developed, validated and applied in 218 higher education institutions (HEIs) that offer undergraduate Accountancy programs. These variables were compared with graduates’ performance at the same institutions, verified on ENADE’s basis, using linear regression and correlation analysis. The results partially confirm the established hypotheses: only academic qualification shows a significant regression coefficient at 5% (p-value = 0.000) and a significant positive correlation at 1%. Professional and pedagogical qualification showed no significant correlations. The AQ rate at public HEIs is also significantly higher than at private HEIs. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-09-29 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/1351 10.7819/rbgn.v15i48.1351 |
url |
https://rbgn.fecap.br/RBGN/article/view/1351 |
identifier_str_mv |
10.7819/rbgn.v15i48.1351 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/1351/pdf_13 https://rbgn.fecap.br/RBGN/article/view/1351/pdf_14 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 15 No. 48 (2013); 462-480 RBGN Revista Brasileira de Gestão de Negócios; Vol. 15 Núm. 48 (2013); 462-480 RBGN - Revista Brasileira de Gestão de Negócios; v. 15 n. 48 (2013); 462-480 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
instacron_str |
FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
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