Modelling, using structural equations, the level of satisfaction of university accounting teachers with final year dissertations

Abstract

The low satisfaction of university accounting teachers with the mentoring process of the Final Year Dissertation (FYD) has motivated carrying out this study. Moreover, lecturers are very interested in knowing which factors are influencing this satisfaction. The aim of the study is to detect which factors explain this state of satisfaction and model this relation. The elements which have been able to influence this opinion have been identified and studied. Exploratory factor analysis has extracted 5 factors from them: the acceptation of the methodology, the perception of competence, generic competences, the importance of instrumental competences and the importance of systemic competences. The results reveal the relations between the constructs and satisfaction. In conclusion, if we wish to build a teaching strategy which reinforces university accounting teachers’ degree of satisfaction in their work mentoring the FYD, this should be centred on enhancing its generic competences. The development of these generic competences directly or indirectly impacts the mentors’ opinions concerning the importance of the instrumental and systemic competences and, consequently, their satisfaction.

Keywords

• Accounting Professors
• Final year dissertation
• Competences
• Satisfaction
• PLS