The Teaching and the Performance of Accounting Students in Brazil

Abstract

    Actions that seek the improvement of the process of teaching-learning could be adequately implemented, in proportion to we know the factors that could influence the students’ educational performance. Thus, this study aims compare the Brazilian students of Accounting Undergraduate course’s performance considering certain aspects of teaching and educational physical resources; so as to verify the possible impact of these factors about students’ performance. The research development was based in empiric investigation, which examined the performance of 22,694 accounting undergraduates in Brazil in the National Examination of Courses – Provão of the year of 2002. In the process of data analysis the Kruskal-Wallis and the Mann-Whitney tests were used. It was possible verify, by the results, that the teachers had influence in the performance of theirs pupils, under three aspects: up-to-date command of the subject that professors teach, teaching techniques and didactic resources applied. Besides this, the microcomputers access made difference in the students’ performance, nevertheless, the same didn’t happen with the physical conditions of the library to study. Therefore, we hope that the politics attention which purpose should be a better performance in the higher education in Accounting could take into consideration these factors that, besides others, influence the pupils’ performance.