OPPORTUNITIES OF IMPROVEMENT IN THE DISCIPLINE OF INTERNATIONAL ACCOUNTING: AN ANALYSIS OF THE PERCEPTION OF STUDENTS OF ACCOUNTING COURSE

Abstract

This study identifies opportunities of improvement in the discipline of international accounting by the technique of theKanomodel of quality attractive and compulsory in conjunction with the importance-performance matrix. Descriptive case study, with quantitative approach, it was accomplished through a survey along 128 accounting students at an institution of higher education, who attended the international accounting discipline in school semesters of 2010/01 (31 students), 2011/01 (62 students) and 2011/02 (35 students). Data collection was performed by applying the research instrument developed by Walter, Tontini and Domingues (2005), which contemplates the possibility of analysis of 20 quality attributes grouped into five categories: teacher training, teaching methods, attitude, content and infrastructure. The results show that the priority attributes for improved international accounting discipline in the institution object of study are related to infrastructure category that gives support to the development of the discipline (attribute - amount of discipline titles available in the library); and content category (attribute - workload of discipline). Teacher training category is the dimension that includes the attributes considered most attractive, which have high importance according to the perceptions of students participating in the research. It is concluded that the use in conjunction of the importance-performance matrix and theKanomodel of quality attractive and compulsory may be an efficient management tool for educational institutions, since in addition to providing information on opportunities for improvement, allow the identification of attributes considered most important to the satisfaction of the students.