OPORTUNIDADES DE MELHORIA NA DISCIPLINA DE CONTABILIDADE INTRODUTÓRIA COM A UTILIZAÇÃO DO MODELO KANO E DA MATRIZ DE IMPORTÂNCIA VERSUS DESEMPENHO

Abstract

This study aimed at assessing improvement opportunities of the discipline of Introductory Accounting from the students’ point of view. The research is classified as descriptive and quantitative. The data collection was carried out with a survey, which questionnaire was applied to junior students e nrolled in the introductory accounting discipline in the accounting and business administration courses at a university of the Itajaí River Valley, Santa Catarina State, Brazil. We used Kano Model and the Importance-performance Matrix. The study concluded the priorities for improvement for accounting students are the use of IT laboratory for problem solving and the quality (up to date) infrastructure of computer labs and classroom. Students of the business administration considered extracurricular activities and modernity of computer labs as the main opportunities of improvement.

Keywords

• Introductory accounting. Quality atributes. Kano Model. Matrix Performance vs. Importance. Linear and nonlinear