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QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT

The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during wh...

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Tác giả chính:	Tibola, Jucelia Appio, Silveira, Amélia, Mais, Ilisangela
Năm xuất bản:	Conselho Federal de Contabilidade (CFC) 2018
Chủ đề:	Social Sciences Quality attributes.;Higher education Cost subjects
Truy cập Trực tuyến:	http://lrc.quangbinhuni.edu.vn:8181/dspace/handle/DHQB_123456789/3746
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spelling	oai:localhost:DHQB_123456789-37462018-10-22T08:43:33Z QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT Tibola, Jucelia Appio Silveira, Amélia Mais, Ilisangela Social Sciences Quality attributes.;Higher education Cost subjects The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during which the research was undertaken. Thus, a census study was adopted. The research institution is a public university that offers graduate (M.Sc. and Ph.D.) programs in Accountancy and Business Administration, particularly in the South of Brazil. An exploratory and qualitative research design was used in the first part and a descriptive and quantitative design in the second. Data were collected with the help of a structured questionnaire with open questions, applying the Critical Incident Technique. Content Analysis was used to classify and categorize the respondents’ answers into units of meaning. In the second phase, these categories were transformed into categorical variables and analyzed through statistical procedures. The results evidenced that the quality attributes constituted an Axis. In the Cost Analysis subjects, they privileged the lecturer’s quality. In Cost Accounting, the students evidenced the teacher’s commitment and the application of practical examples as a relevant attribute. In Cost Applied to Administration, the results indicated that understanding about the subject, clarification of doubts and the lecturer’s didactics served as quality attributes.. 2018-07-27T03:01:48Z 2018-07-27T03:01:48Z 2012 http://lrc.quangbinhuni.edu.vn:8181/dspace/handle/DHQB_123456789/3746 Conselho Federal de Contabilidade (CFC)
institution	Trung tâm Học liệu Đại học Quảng Bình (Dspace)
collection	Trung tâm Học liệu Đại học Quảng Bình (Dspace)
topic	Social Sciences Quality attributes.;Higher education Cost subjects
spellingShingle	Social Sciences Quality attributes.;Higher education Cost subjects Tibola, Jucelia Appio Silveira, Amélia Mais, Ilisangela QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT
description	The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during which the research was undertaken. Thus, a census study was adopted. The research institution is a public university that offers graduate (M.Sc. and Ph.D.) programs in Accountancy and Business Administration, particularly in the South of Brazil. An exploratory and qualitative research design was used in the first part and a descriptive and quantitative design in the second. Data were collected with the help of a structured questionnaire with open questions, applying the Critical Incident Technique. Content Analysis was used to classify and categorize the respondents’ answers into units of meaning. In the second phase, these categories were transformed into categorical variables and analyzed through statistical procedures. The results evidenced that the quality attributes constituted an Axis. In the Cost Analysis subjects, they privileged the lecturer’s quality. In Cost Accounting, the students evidenced the teacher’s commitment and the application of practical examples as a relevant attribute. In Cost Applied to Administration, the results indicated that understanding about the subject, clarification of doubts and the lecturer’s didactics served as quality attributes..
author	Tibola, Jucelia Appio Silveira, Amélia Mais, Ilisangela
author_facet	Tibola, Jucelia Appio Silveira, Amélia Mais, Ilisangela
author_sort	Tibola, Jucelia Appio
title	QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT
title_short	QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT
title_full	QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT
title_fullStr	QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT
title_full_unstemmed	QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT
title_sort	quality attributes in cost management and accounting subjects: the students’ viewpoint
publisher	Conselho Federal de Contabilidade (CFC)
publishDate	2018
url	http://lrc.quangbinhuni.edu.vn:8181/dspace/handle/DHQB_123456789/3746
_version_	1717292441380323328
score	9,463379

QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT

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