BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS

Detalhes bibliográficos
Autor(a) principal: Bettin Santana, Juliane Regina
Data de Publicação: 2022
Outros Autores: Marques, Claudio
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/7795
Resumo: This research aimed to understand how the learning outcomes presented on the International Education Standards (IES) are provided by Brazilian Universities, according to students from accounting graduation courses. The levels analyzed were based on the following aspects: - Technical Competencies (NIE2), - Professional Skills (NIE3), and - Professional Values, ethics, and attitudes (NIE4). The sample was composed of 170 senior students from different Paraná State Universities. We collected data through questions based on the aspects presented on NIE2, 3, and 4 and submitted by factor analysis and average calculation under a 95% confidence level. Results show the learning process on Professional Values, ethics, and attitudes (NIE4) are more pronounced than Technical Competencies (NIE2) and Professional Skills (NIE3), inferring teaching practices are based on different aspects of professional skills and go beyond technical subjects. The evidence found in this study shows a new path on accounting teaching, specifically on International Education Standards. The main contribution observed in this work was how the accounting graduation courses emphasize the learning outcomes based on International Education Standards.
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spelling BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTSADEMÁS DE LAS COMPETENCIAS TÉCNICAS: RESULTADOS DE APRENDIZAJE RELACIONADOS A LAS NORMAS INTERNACIONALES DE EDUCACIÓN BAJO LA ÓPTICA DE LOS ACADÉMICOS DE CONTABILIDADPARA ALÉM DAS COMPETÊNCIAS TÉCNICAS: RESULTADOS DE APRENDIZAGEM RELACIONADOS ÀS NORMAS INTERNACIONAIS DE EDUCAÇÃO SOB A ÓTICA DOS ACADÊMICOS DE CONTABILIDADEInternational Education StandardsLearning OutcomesProfessional SkillsTeachingAccountingNormas Internacionales de EducaciónResultados de AprendizajeCompetencias ProfesionalesEnseñanzaContabilidadNormas Internacionais de EducaçãoContabilidade.Resultados de AprendizagemCompetências ProfissionaisEnsinoContabilidadeThis research aimed to understand how the learning outcomes presented on the International Education Standards (IES) are provided by Brazilian Universities, according to students from accounting graduation courses. The levels analyzed were based on the following aspects: - Technical Competencies (NIE2), - Professional Skills (NIE3), and - Professional Values, ethics, and attitudes (NIE4). The sample was composed of 170 senior students from different Paraná State Universities. We collected data through questions based on the aspects presented on NIE2, 3, and 4 and submitted by factor analysis and average calculation under a 95% confidence level. Results show the learning process on Professional Values, ethics, and attitudes (NIE4) are more pronounced than Technical Competencies (NIE2) and Professional Skills (NIE3), inferring teaching practices are based on different aspects of professional skills and go beyond technical subjects. The evidence found in this study shows a new path on accounting teaching, specifically on International Education Standards. The main contribution observed in this work was how the accounting graduation courses emphasize the learning outcomes based on International Education Standards.Este estudio tuvo el objetivo de investigar en qué nivel los resultados de aprendizaje preconizados en las Normas Internacionales de Educación (NIE) sobre: Competencias Técnicas (NIE2), Habilidades Profesionales (NIE 3), Valores, ética y actitudes profesionales (NIE 4), están siendo proporcionados por las Instituciones de Enseñanza Superior (IES), según la percepción de los alumnos concluyentes del curso de Ciencias Contables. Los datos fueron recolectados a través de un cuestionario estructurado, elaborado sobre la base de los resultados de aprendizaje propuestos en las NIE 2, 3 y 4. La muestra investigada fue de 170 alumnos de Instituciones de Enseñanza Superior (IES) en el Estado de Paraná. Los datos fueron sometidos al análisis factorial confirmatorio y cálculo de las medias con intervalos de confianza al nivel del 95%. Los hallazgos de la investigación revelan que el aprendizaje sobre Valores, ética y actitudes (NIE 4) son percibidos con más énfasis en relación a las Competencias Técnicas (NIE 2) y Habilidades Profesionales (NIE 3), demostrando que los aprendizajes proporcionados por las IES van más allá del conocimientos técnicos y que proporcionan una amplia formación a sus alumnos, pautada en todas las esferas de la competencia profesional. Los resultados obtenidos constituyen un fragmento en la construcción del conocimiento en el área de enseñanza en contabilidad, específicamente en relación a las NIE. Su principal contribución fue proporcionar un panorama a las instituciones de enseñanza ya los alumnos, de los resultados de aprendizaje que han sido más enfatizados en la graduación, bajo los presupuestos de las NIE.Este estudo teve o objetivo de investigar em que nível os resultados de aprendizagem preconizados nas Normas Internacionais de Educação (NIE) sobre: – Competências Técnicas (NIE2), – Habilidades Profissionais (NIE3) e– Valores, ética e atitudes profissionais (NIE4) são proporcionados pelas Instituições de Ensino Superior (IES), segundo a percepção dos alunos concluintes do curso de Ciências Contábeis. Os dados foram coletados por meio de um questionário estruturado, elaborado com base nos resultados de aprendizagem propostos nas NIE 2, 3 e 4. A amostra pesquisada foi de 170 alunos de IES do Estado do Paraná. Os dados foram submetidos à análise fatorial confirmatória e cálculo das médias com intervalos de confiança ao nível de 95%. Os achados da pesquisa revelam que a aprendizagem sobre Valores, ética e atitudes (NIE 4) são percebidas com mais ênfase em relação às Competências Técnicas (NIE 2) e Habilidades Profissionais (NIE 3), demonstrando que as aprendizagens proporcionadas pelas IES estudadas vão além dos conhecimentos técnicos e que fornecem ampla formação aos seus alunos, pautada em todas as esferas da competência profissional. Os resultados obtidos neste estudo constituem um fragmento na construção do conhecimento na área de ensino em contabilidade, especificamente em relação às Normas Internacionais de Educação. Sua principal contribuição foi de fornecer um panorama às instituições de ensino e aos alunos, dos resultados de aprendizagem que tem sido mais enfatizado na graduação, sob os pressupostos das Normas Internacionais de Educação.Universidade Regional de Blumenau2022-02-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/779510.4270/ruc.2020428Revista Universo Contábil; v. 16 n. 4 (2020); 159-1761809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/7795/5673Copyright (c) 2022 Revista Universo Contábilinfo:eu-repo/semantics/openAccessBettin Santana, Juliane ReginaMarques, Claudio2022-07-21T02:54:51Zoai:ojs.bu.furb.br:article/7795Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2022-07-21T02:54:51Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS
ADEMÁS DE LAS COMPETENCIAS TÉCNICAS: RESULTADOS DE APRENDIZAJE RELACIONADOS A LAS NORMAS INTERNACIONALES DE EDUCACIÓN BAJO LA ÓPTICA DE LOS ACADÉMICOS DE CONTABILIDAD
PARA ALÉM DAS COMPETÊNCIAS TÉCNICAS: RESULTADOS DE APRENDIZAGEM RELACIONADOS ÀS NORMAS INTERNACIONAIS DE EDUCAÇÃO SOB A ÓTICA DOS ACADÊMICOS DE CONTABILIDADE
title BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS
spellingShingle BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS
Bettin Santana, Juliane Regina
International Education Standards
Learning Outcomes
Professional Skills
Teaching
Accounting
Normas Internacionales de Educación
Resultados de Aprendizaje
Competencias Profesionales
Enseñanza
Contabilidad
Normas Internacionais de Educação
Contabilidade.
Resultados de Aprendizagem
Competências Profissionais
Ensino
Contabilidade
title_short BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS
title_full BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS
title_fullStr BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS
title_full_unstemmed BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS
title_sort BEYOND TECHNICAL SKILLS: LEARNING OUTCOMES RELATED TO INTERNATIONAL EDUCATION STANDARDS FROM THE PERSPECTIVE OF ACCOUNTING GRADUATE STUDENTS
author Bettin Santana, Juliane Regina
author_facet Bettin Santana, Juliane Regina
Marques, Claudio
author_role author
author2 Marques, Claudio
author2_role author
dc.contributor.author.fl_str_mv Bettin Santana, Juliane Regina
Marques, Claudio
dc.subject.por.fl_str_mv International Education Standards
Learning Outcomes
Professional Skills
Teaching
Accounting
Normas Internacionales de Educación
Resultados de Aprendizaje
Competencias Profesionales
Enseñanza
Contabilidad
Normas Internacionais de Educação
Contabilidade.
Resultados de Aprendizagem
Competências Profissionais
Ensino
Contabilidade
topic International Education Standards
Learning Outcomes
Professional Skills
Teaching
Accounting
Normas Internacionales de Educación
Resultados de Aprendizaje
Competencias Profesionales
Enseñanza
Contabilidad
Normas Internacionais de Educação
Contabilidade.
Resultados de Aprendizagem
Competências Profissionais
Ensino
Contabilidade
description This research aimed to understand how the learning outcomes presented on the International Education Standards (IES) are provided by Brazilian Universities, according to students from accounting graduation courses. The levels analyzed were based on the following aspects: - Technical Competencies (NIE2), - Professional Skills (NIE3), and - Professional Values, ethics, and attitudes (NIE4). The sample was composed of 170 senior students from different Paraná State Universities. We collected data through questions based on the aspects presented on NIE2, 3, and 4 and submitted by factor analysis and average calculation under a 95% confidence level. Results show the learning process on Professional Values, ethics, and attitudes (NIE4) are more pronounced than Technical Competencies (NIE2) and Professional Skills (NIE3), inferring teaching practices are based on different aspects of professional skills and go beyond technical subjects. The evidence found in this study shows a new path on accounting teaching, specifically on International Education Standards. The main contribution observed in this work was how the accounting graduation courses emphasize the learning outcomes based on International Education Standards.
publishDate 2022
dc.date.none.fl_str_mv 2022-02-23
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/7795
10.4270/ruc.2020428
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/7795
identifier_str_mv 10.4270/ruc.2020428
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/7795/5673
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 16 n. 4 (2020); 159-176
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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