Oportunidades de melhoria na disciplina de contabilidade pública: análise da percepção dos acadêmicos do curso de ciências contábeis das instituições de ensino superior de Pato Branco

Abstract

This research aims to verify the perception of students about the possible improvements for the Public Accounting course, based on analysis of the Kano quality model and the importance-performance matrix. It is characterized as descriptive research, of quantitative approach and inquiry nature or Survey. The research instrument used was adapted from Walter, Tontini and Domingues (2005) and Cunha et al. (2010), consisting of five categories: faculty training, teaching methods, attitude, syllabus and infrastructure. Questionnaires were applied to 100 Accounting students of three higher education institutions from the city of Pato Branco - PR. The results obtained evidence that, the attributes to be improved, by order of priority, are: at HEI 1, quantity of available Public Accounting titles at the library, modernity of computer labs and classroom infrastructure; at HEI 2, relationship between theory and practice, presentation of the interrelationship with the other courses and modernity of the computer labs; and at HEI 3, modernity of the computer labs.