Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting - PDF

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Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting REPeC, Brasília, v. 10, n. 2, art. 5, p , Apr./Jun Available online at DOI:

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Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting REPeC, Brasília, v. 10, n. 2, art. 5, p , Apr./Jun Available online at DOI: Periódico Trimestral, digital e gratuito publicado pela Academia Brasileira de Ciências Contábeis ISSN Factors that Influence the Teaching- Learning Process from the Perspective of Accountancy Students: Analysis at a Higher Education Institution in Minas Gerais Abstract The aim of this study is to identify the factors that influence the process of teaching and learning according to the students in the Accountancy course at a Higher Education Institution (HEI) in the state of Minas Gerais. The survey was conducted by applying a questionnaire, totaling 124 valid responses. The results were combined and confronted with perceptions obtained in past research. The following variables stood out that most influenced the teaching-learning process according to the students: teacher s didactics (how the teacher leads the class, interacts with students and provides for a learning environment) ; Content structure of the course ; Desire to learn the subject (personal motivation for the subject) ; and library equipped with an extensive collection of books and appropriate facilities, each in one dimension: teacher, subject, student and institution. The attitudes of students and teachers could also be identified that, according to the students, influenced the achievement of ideal teaching and learning most negatively. As a result, the four highest scores were attitudes in relation to the student, lack of interest and lack of dedication outside the classroom ; to the teacher, does not intend to address the concerns of students and not mastering the subject matter to be explained. Thus, discussions on improving the process of teaching and learning in Accounting can be promoted based on the analysis of the variables listed. The researchers expect to contribute to the identification of the major errors in the process of teaching and learning from the perspective of the key stakeholders (students) in order to facilitate discussions in order to solve them and, ultimately, to culminate in improvements in the Accounting course and reduce the dropout rates in higher education. Key words: Accountancy; Teaching-Learning; Students; Teachers. Caroline Stéffani Santos Nério Pavione Bachelor in Accountancy from Universidade Federal de Minas Gerais (UFMG) and Accounting Analyst at Construtora Brasil S.A. Contact: Rua Gonçalves Dias, n. 2316, Lourdes. Belo Horizonte MG, CEP.: Bruna Camargos Avelino M.Sc. in Accountancy from Universidade Federal de Minas Gerais (CEPCON/UFMG) and Ph.D. candidate in Controllership and Accounting (FEA/USP) / Assistant Professor at Universidade Federal de Minas Gerais (UFMG) Department of Accountancy at Universidade Federal de Minas Gerais (UFMG). Contact: Av. Antônio Carlos, Pampulha. Belo Horizonte MG, CEP.: José Roberto de Souza Francisco Ph.D. in Administration from Universidade Federal de Minas Gerais (Cepead/UFMG) and Adjunct Professor at Universidade Federal de Minas Gerais (UFMG) Department of Accountancy at Universidade Federal de Minas Gerais (UFMG). Contact: Av. Antônio Carlos, Pampulha. Belo Horizonte-MG, CEP.: Published in Portuguese and English. Original Version in Portuguese. Received in 12/27/2015. Ask to Revise on 03/21/2016. Resubmitted on 03/30/2016. Accepted on 04/03/216 by Dr. Valcemiro Nossa (Editor). Published on 05/31/2016. Organization responsible for the journal: Abracicon. Copyright 2016 REPEC. All rights, even translation, are reserved. It is allowed to quote part of articles without prior permission if the source is identified. cc BY Factors that Influence the Teaching-Learning Process from the Perspective of Accountancy Students: Analysis at a Higher Education Institution in Minas Gerais 1. Introduction The field of Accounting has undergone considerable changes in recent years. The enactment of Law no / 2007, Provisional Measure No. 449/2008 which, in 2009, was converted into Law No / 2009, and the creation of the Accounting Pronouncements Committee (CPC) are some examples that can illustrate the scenario of changes the accounting professional is inserted in (Iudícibus, Martins, Gelbck, Santos, 2010). The dynamics of the global market and the needs presented by its agents, combined with the aforementioned changes, require greater training and dedication from the Accounting professionals and scholars. In this sense, Accounting needs to skillfully accompany the demands of future professionals, who are the focus of this research. Education is the essential basis for the formation of a citizen because it provides conditions for the development of skills such as reflection, creation and critical thinking (Andere, 2007). According to Martins (2005), the intellectual and ethical development of an individual is related to education, a socialization and learning process. When this process takes place in appropriate environments, such as schools and universities, it is called education (Martins, 2005). Therefore, teaching is the main task of an educational institution. The objectives of Higher Education Institutions (HEIs) go beyond the formation of a citizen; their responsibility also includes the dissemination of knowledge, training of researchers and professionals, in addition to providing services to the community (Andere, 2007). The formation of a professional able to respond to the market relates directly to the quality of education in HEIs. In this context, the research focused on the subject under analysis aims to, in one of its various lines, observe the quality level of education already achieved (Beck & Rausch, 2012). According to Andere and Araújo (2008), the study of education and its quality contributes to promote change and the progress of society. Still according to the authors, it is time for expansion in the Accounting courses. This expansion is mainly due to the appreciation of the accounting professional in the market and society. Data from the website of the Ministry of Education (MEC) show that 1,475 HEIs were registered and authorized to offer the course in Accounting in Brazil in 2014; in 2007, that number was 953 (MEC, 2014). This corresponds to a growth of 55% in the number of registered HEI. It is noteworthy, however, that the growing number of institutions offering the course in Accounting and of enrollments does not indicate the actual formation of new accounting professionals. Student withdrawal during the undergraduate program, known as evasion, is a reality experienced in several universities and courses in Brazil (Onusic, 2009). Santos and Noronha (2001) concluded in their research that one of the factors that can motivate the student dropout is dissatisfaction with the perceived quality of the course. Andere (2007) describes that the quality of higher education may be related to the effectiveness of teaching methods applied in the institutions. Other studies have sought to identify the best practices in education that can foster the process of teaching and learning (Beck & Rausch, 2012; Andere & Araújo, 2008; Morozini, Cambruzzi & Long, 2007; Peleias, 2006; Ribeiro Da Silva, 2008). Knowing the factors that influence this process and the performance of the student in the classroom can foster the development and implementation of improvements in higher education (Morozini, Cambruzzi & Long, 2007). In view of the facts mentioned, the following research question is raised: What are the factors that influence the teaching and learning process in the course from the perspective of Accounting students at a higher education institution? This study has the general objective, therefore, to identify the factors that influence the process of teaching and learning from the perspective of students in the Accounting course at a Federal Higher Education Institution in Minas Gerais. The teaching-learning process is a substantial relevant topic in the academy and needs to involve all the stakeholders (student, teacher and institution), but mainly the student and the teacher. To analyze the variables in this process from the students perspective who, according to Young and Shaw (1999), are the main stakeholders, can raise discussions that culminate in improvements in the Accounting course. REPeC Revista de Educação e Pesquisa em Contabilidade, ISSN , Brasília, v.10, n. 2, art. 5, p , Abr./Jun Caroline Stéffani Santos Nério Pavione, Bruna Camargos Avelino, José Roberto de Souza In his research, in the 70s and 80s, Marion (2001) already called attention to the issue of accounting education quality in the country. The percentage of Accounting course students who left the university without the full implementation of credit and charge techniques corresponded to 41% according to the aforementioned survey. A more worrying rate also stands out: 68% of students did not feel prepared to take on the responsibility for the accounts of a company and/or entered the job market unmotivated for the profession chosen (Marion, 2001). The students lack of confidence to exercise the accounting profession may indicate flaws in the teaching-learning process. According to Andere (2007), the problem of quality and perception of teaching Accounting may be related to the methods employed in universities. Trying to identify the root of the problem and indicating the means to solve them is the main contribution intended aims to research related to the topic in question. 2. Theoretical Platform 2.1 Teaching and Learning Teaching, according to Silva (2006), is defined as an educational activity intended to gain knowledge, linked to a school, faculty or university. According to Bordenave and Pereira (2012), teaching can be considered as: The intentional process of making it easier for one or more other persons to learn and grow intellectually and morally, providing them with planned situations for the students to have the experiences needed to produce the desired modification in a more or less stable manner (Bordenave & Pereira, 2012, p. 60). In that sense, Araújo, Santana and Ribeiro (2009) appoint that the teaching process should be treated as something customary, as a mechanism that permits reaching certain objective, which is the student s learning. According to Silva (2001), teaching should be two-way course, in which the teacher s relation with the student contributes to the individual growth of each, in order to be shared with society later on. Teaching is an activity performed by the teacher and focused on the student s learning. Teaching can and is not the same as learning, although both concepts are interlinked. In that sense, Bordenave and Pereira (2012) highlight that, no matter how much the teacher wants to teach, he cannot oblige the student to learn. The abovementioned authors define learning as: Relatively permanent modifications in the willingness or capacity of man, as a result of his activity and which cannot be simply attributed to the growth and maturing process or to other causes, such as: disease, genetic mutations etc. (Bordenave & Pereira, 2012, p. 40). Thus, learning is considered a cognitive process through which the person gains knowledge and becomes capable of interacting with the world (Silva, 2006). Cornachione Jr. (2004) proposes the following concept of learning after an in-depth review: Human learning can be understood as a discretionary process, in a given context, related space, time, theme, resources and current situations, involving personal enhancement through experiences, attitudes, physical and mental skills, knowledge, emotions and values (Cornachione Jr., 2004, p. 48). According to Bandura (1986), learning is fundamentally an activity of information processing that permits the transformation of conducts and environmental events into symbolic representations that serve as action guides. REPeC Revista de Educação e Pesquisa em Contabilidade, ISSN , Brasília, v.10, n. 2, art. 5, p , Abr./Jun Factors that Influence the Teaching-Learning Process from the Perspective of Accountancy Students: Analysis at a Higher Education Institution in Minas Gerais Santos (2001) finally appoints that teaching is the planned response to the natural requirements of the learning process, strengthening the idea that the terms are distinct and inseparable as, when discussing teaching, the learning process is referred to The Teaching-Learning Process The interaction between the elements of the educational environment: institution (support), teacher (expert), student (apprentice) and subject (curriculum), according to Silva (2006), guarantees the existence of the teaching-learning process. The educational environment described in this manner provides the process of teaching and learning based on a combination of resources (institution, teacher) and approaches (subject), so that the result (student learning) is achieved with optimal resource consumption (Cornachione Jr., 2004). In the topics that follow, we analyze each of the dimensions listed Teacher Dimension The educational system is still very dependent on the teacher figure in the classroom, with their technical and instructional learning resources (Silva, 2006). The faculty, in a way, is the pillar that supports quality education (Cornachione Jr., 2004), which means that a good teacher is an important factor in the teaching-learning process. Bruner (1961) points out that the acquisition of knowledge is less important than gaining the ability to discover knowledge autonomously. Thus, the author stresses the important role of teachers, to the extent that they should promote learning by discovery through exploration activities by students. In this conception, the ability to launch questions that arouse curiosity, maintaining interest and developing student thinking is the role of the teacher figure (Vasconcelos, Beach & Almeida, 2003). A university professor, according to Gil (2005), should meet some basic legal, personal and technical requirements. The legal requirements are safeguarded in the Law of Guidelines and Bases of National Education (LDB), Law no / 1996, which in one of its articles states that universities need to have at least a third of the faculty with the academic degrees master or doctorate. It is noteworthy that the requirement is not the same for the other higher education institutions. Marion (2001) mentions personal requirements in his research. A good teacher needs to master and enjoy the subjects that he teaches, like students and to relate to them, a sense of humor, willpower and humility to recognize that he does not know everything (Marion, 2001). According to Chickering and Gamson (1991), teachers who encourage contact with students, both inside and outside the classroom, get more motivated and committed students with better personal development. As for the technical requirements, according to Gil (2005), these involve knowledge and pedagogical skills, such as information on general culture, in addition to profound knowledge of the subject being taught. The educational system is still very dependent on the teacher figure in the classroom, with their technical and instructional learning resources (Silva, 2006). The faculty, in a way, is the pillar that supports quality education (Cornachione Jr., 2004), which means that a good teacher is an important factor in the teaching-learning process. Bruner (1961) points out that the acquisition of knowledge is less important than gaining the ability to discover knowledge autonomously. Thus, the author stresses the important role of teachers, to the extent that they should promote learning by discovery through exploration activities by students. In this conception, the ability to launch questions that arouse curiosity, maintaining interest and developing student thinking is the role of the teacher figure (Vasconcelos, Beach & Almeida, 2003). REPeC Revista de Educação e Pesquisa em Contabilidade, ISSN , Brasília, v.10, n. 2, art. 5, p , Abr./Jun Caroline Stéffani Santos Nério Pavione, Bruna Camargos Avelino, José Roberto de Souza A university professor, according to Gil (2005), should meet some basic lega, personal and technical requirements. The legal requirements are safeguarded in the Law of Guidelines and Bases of National Education (LDB), Law no / 1996, which in one of its articles states that universities need to have at least a third of the faculty with the academic degrees master or doctorate. It is noteworthy that the requirement is not the same for the other higher education institutions. Marion (2001) mentions personal requirements in his research. A good teacher needs to master and enjoy the subjects that he teaches, like students and to relate to them, a sense of humor, willpower and humility to recognize that he does not knoweverything (Marion, 2001). According to Chickering and Gamson (1991), teachers who encourage contact with students, both inside and outside the classroom, get more motivated and committed students with better personal development. As for the technical requirements, according to Gil (2005), these involve knowledge and pedagogical skills, such as information on general culture, in addition to profound knowledge of the subject being taught. Beck and Rausch (2012) highlight technical and personal requirements in the teacher dimension, such as: appropriate verbal instructions, which can be interpreted as the method of teaching; information to students about their progress; good relationship with the student; and attitude towards the subject taught. Regarding the information on the progress of students, Chickering and Gamson (1991) mention that research related to higher education has found a positive relationship between prompt feedback and satisfaction and self-accomplishment of students, and the immediate feedback, informative and directed at the main sources of errors of students, one of the main points of the learning process. Among these findings, issues related to the level of demand in tests may be mentioned as well, consistent with what was given in class, use of appropriate language in the classroom, among others. With regard to the conduct to be avoided by teachers in order to improve the process of teaching and learning, Stout and Wygal (2010) list the following as the teachers perception: (i) negative or indifferent attitudes towards pupils and / or class; (Ii) lack of organization and / or inappropriate preparation; (Iii) deficient methods; (Iv) errors in the assessment and / or evaluation process; and (v) inaccessible / inflexible behavior. Beck and Rausch (2012), in a similar investigation, but considering the perception of students, mention the following negative positions: not ask questions and / or not know how to solve doubts; lack of knowledge and / or mastery of the subject to be explained; lack of punctuality; not develop an appropriate educational plan; excess of audiovisual resources and lectures without complementation through exercise and examples. Finally, Gil (2006) states that, in general, university professors, like at any other level of education needs, besides solid knowledge in the area where they want to teach, pedagogical skills that make the learning more efficient. But the problem is that not all teachers who teach in Accounting courses receive a teacher training process. A considerable portion is formed by accountants and accounting technicians with experience and expertise in the area who, in order to spread their knowledge, are directed towards the academic world (Andere & Araujo, 2008) Student Dimension As for the student dimension and its influence in the teaching-learning process, Gil (2006) points out that, as a result of the democratization process of education, different social masses now have access to schools. In the current context, according to the author quoted above, students form a heterogeneous grou
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