ACCOUNTING EDUCATION AT UNDERGRADUATE IN BUSINESS ADMINISTRATION: AN ANALYSIS UNDER THE STUDENTS PERSPECTIVE
DOI:
https://doi.org/10.11606/rco.v8i21.55607Keywords:
Accounting Teaching, Undergraduate in Business Administration, Student Attitude.Abstract
The main objective of this study was to analyze the attitudes of undergraduate students in Business Administration (B.A.) regarding the subjects of the Accounting area from four universities, in Minas Gerais. About methodology, this study involved a quantitative evaluation that were applied structured questionnaires to a sample of 261 B.A. undergraduates to analyze their attitude toward the Accounting teaching. In this stage, techniques for data analysis like descriptive statistics and factorial analysis were used. The quantitative evaluation with students has demonstrated as appropriate the model with 36 variables to measure attitude after tests like KMO, Bartlett Sphericity and Commonalities, that have indicated satisfactory degree of settlement and reliability of the data, and, therefore, it was submitted to the factorial analysis. With approximately 62% of the total variance explained, 11 factors were obtained. The factors were named (i) Implications of teaching accounting in practice; (ii) Self-confidence; (iii) Personal interest; (iv) Perceived difficulty; (v) Utility of monitoring; (vi) Skills at practical level; (vii) Perceived importance; (viii) Interdisciplinary practice; (ix) Skills at theoretical level; (x) Form of learning; and factor 11 was not a construct because its presenting only one variable.
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