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Quer a nível nacional, quer internacional, o conceito de competência tem assumido grande visibilidade, demonstrando um novo entendimento do papel da escola e da formação face a uma sociedade em permanente mudança. O objetivo deste estudo é analisar a perceção dos estudantes finalistas e dos docentes de Contabilidade quanto ao desenvolvimento de competências gerais nos cursos do 1.º ciclo de
Contabilidade, em instituições de ensino superior portuguesas. Para atingir este objetivo, construiu-se um questionário de competências associadas ao ensino superior da Contabilidade, aplicado a uma amostra de 345 estudantes finalistas e 155 docentes de Contabilidade. As respostas obtidas foram analisadas estatisticamente e tratadas pela análise fatorial, método das componentes principais. A análise aos resultados permite concluir que, na perspetiva dos estudantes finalistas, a dimensão “trabalho em equipa e tolerância à pressão” (xm=5,44) é a mais desenvolvida, considerando os docentes que os estudantes desenvolvem mais a dimensão “resolução de problemas” (xm=6,14).
Both nationally and internationally, the concept of competence has become highly visible, demonstrating a new understanding of the role of school and training in the face of a constantly changing society. The objective of this study is to analyze the perception of final-year students and accounting teachers regarding the development of general competences in the courses of the 1st cycle of Accounting in Portuguese higher education institutions. To achieve this goal, a competency questionnaire associated with higher education in Accounting was constructed, applied to a sample of 345 finalist students and 155 accounting teachers. The obtained answers were analyzed statistically and treated by the factorial analysis, principal component method. The analysis of the results allowed us to conclude that, from the perspective of the finalist students, the dimension "teamwork and pressure tolerance" (xm=5,44) is the most developed. On the other hand, accounting teachers consider that the dimension "problem solving" (xm=6,14) is the most developed by the students.
Both nationally and internationally, the concept of competence has become highly visible, demonstrating a new understanding of the role of school and training in the face of a constantly changing society. The objective of this study is to analyze the perception of final-year students and accounting teachers regarding the development of general competences in the courses of the 1st cycle of Accounting in Portuguese higher education institutions. To achieve this goal, a competency questionnaire associated with higher education in Accounting was constructed, applied to a sample of 345 finalist students and 155 accounting teachers. The obtained answers were analyzed statistically and treated by the factorial analysis, principal component method. The analysis of the results allowed us to conclude that, from the perspective of the finalist students, the dimension "teamwork and pressure tolerance" (xm=5,44) is the most developed. On the other hand, accounting teachers consider that the dimension "problem solving" (xm=6,14) is the most developed by the students.
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Comunicação em Conferência
Palavras-chave
Ensino superior Educação em Contabilidade Competências em Contabilidade Perceção dos estudantes Perceção dos docentes Higher education Accounting education Accounting skills Student's perception Teachers' perception
Contexto Educativo
Citação
Editora
XXVIII Jornadas Luso Espanholas de Gestão Científica – Interioridade e Competitividade: desafios globais da gestão