Fatores de qualidade percebidos pelos discentes do curso de Ciências Contábeis : um estudo das relações de causalidade com o estudo da modelagem das equações estruturais no Estado de São Paulo

Abstract

This study aimed to identify the quality aspects that, according to the perception of Accounting students, influence the overall quality of the high education program, as well as the causality relationship among those factors. The identified factors are based on the people, on the students learning process, and on the tangible aspects. To verify whether the proposed model is adequate or not, it was obtained some data with students in Universities, colleges and faculties in the State of Sao Paulo, by means of a questionnaire. The data were treated by the Structural Equations Modeling, as well as an adjusting process of the collected data. Through this process, it was possible to obtain five endogenous constructs. The results showed that the students choose their university, college and faculty based on their location, and that they choose such a course taking into account the job market. Relatively to the perceived factors of quality, the joined order was: professors´ team; technical and administrative team; tangible aspects; process and relationship between students. It was possible to classify, inside of each factor, the importance of its variables in function of gotten loads.