Opportunities for improving the teaching of disciplines that cover Cost content: an analysis from the students’ perception

Authors

DOI:

https://doi.org/10.13058/raep.2017.v18n2.535

Keywords:

Teaching of Costs, Opportunities for Improvement, Quality Attributes

Abstract

This research verified the perception of students about the opportunities for improvement in the teaching of cost disciplines, based on the attributes of improvement proposed by Paswan and Young (2002). A descriptive research, from a quantitative approach using the information entropy analysis technique, was carried out by means of a survey with 172 students from the cost disciplines offered in the undergraduate courses of Business Administration, Accounting and Production Engineering of the investigated HEI. The results showed that the priority attributes for improvement in the cost disciplines in the different courses analyzed are related to: the adequacy of the academic degree of the professor who teaches the discipline; participation of students in classroom discussions; opportunities for students to interact during content exposure; content passed on by the teacher at an accelerated pace; readings difficult to understand; and checking the ways in which content is made available to learners. It is concluded that the observation of the improvement attributes proposed by Paswan and Young (2002) can be presented as an efficient management tool for HEI, assisting institutions, course coordinators and professors in assessing the determining attributes for teaching cost disciplines.

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Author Biographies

Suzana Habitzreuter Muller, Faculdade Senac, Brusque, SC

Mestre em Ciências Contábeis pela FURB.

Áreas de interesse em pesquisa: Controladoria.

Herivélton Antônio Schuster, Instituto Federal do Paraná, Pato Branco, PR

Mestre em Ciências Contábeis pela FURB.

Áreas de interesse em pesquisa: Qualidade da Informação Contábil.

Vinícius Costa da Silva Zonatto, Universidade Regional de Blumenau, Blumenau, SC

Pós Doutor em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos.

Áreas de interesse em pesquisa: Contabilidade Comportamental, Contabilidade Gerencial, Ensino e Pesquisa.

Published

2017-07-06

How to Cite

Muller, S. H., Schuster, H. A., & Zonatto, V. C. da S. (2017). Opportunities for improving the teaching of disciplines that cover Cost content: an analysis from the students’ perception. Administração: Ensino E Pesquisa, 18(2), 301–344. https://doi.org/10.13058/raep.2017.v18n2.535