Fatores que Influenciam o Processo de Ensino-Aprendizagem sob a Perspectiva de Estudantes do Curso de Ciências Contábeis: Análise em uma Instituição de Ensino Superior de Minas Gerais

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.O objetivo deste estudo consiste em identificar os fatores que influenciam o processo de ensino-aprendizagem sob a perspectiva de estudantes do curso de Ciências Contábeis de uma Instituição de Ensino Superior (IES) de Minas Gerais. A pesquisa foi realizada por meio da aplicação de um questionário, totalizando 124 respostas válidas. Os resultados foram consubstanciados e confrontados com as percepções obtidas também por outras pesquisas já realizadas. Em destaque, diante das variáveis que mais influenciavam o aluno em seu processo de ensino-aprendizagem, conforme a perspectiva dos próprios estudantes, obteve-se: “didática do professor (forma como o professor conduz a aula, interage com os alunos e proporciona um ambiente de aprendizado)”; “estrutura do conteúdo da disciplina”; “desejo de aprender o assunto (motivação pessoal com a disciplina)”; e “biblioteca equipada com um extenso acervo de livros e instalações adequadas”, cada uma de uma dimensão: professor, assunto, aluno e instituição. Foi possível identificar, ainda, quais as atitudes provenientes dos alunos e dos professores que, na visão dos estudantes, mais influenciavam de forma negativa o alcance do ensino-aprendizado ideal. Como resultado, as quatro atitudes mais pontuadas foram, em relação ao aluno, “falta de interesse” e “falta de dedicação fora da sala de aula”; quanto ao professor, “não se propõe a sanar as dúvidas dos alunos” e não ter “domínio do assunto a ser explanado”. Dessa forma, infere-se que discussões sobre a melhoria no processo de ensino e aprendizagem em Contabilidade podem ser fomentadas a partir da análise das variáveis elencadas. Espera-se contribuir para a identificação das principais falhas no processo de ensino-aprendizagem, sob a perspectiva dos principais interessados (os estudantes), de modo a possibilitar discussões, a fim de solucioná-las e, em última instância, culminar em melhorias no curso de Ciências Contábeis e na redução da evasão no ensino superior

Fatores que Influenciam o Processo de Ensino-Aprendizagem sob a Perspectiva de Estudantes do Curso de Ciências Contábeis: Análise em uma Instituição de Ensino Superior de Minas Gerais

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