Análise da relação entre os atributos da coordenação de curso e o desempenho dos estudantes de Ciências Contábeis

Abstract

The evaluation, when considered as a dynamic process, allows the IES to know, through empirical evidence, not only their debilities, but also their potentialities and achievements. Thus, it is important that evaluation takes place in a coherent way so that the transformations that occur from there are positive for the college education system as a whole (BRITO, 2008). In Brazil, the SINAES is configured as the current evaluation system currently in the country and it has the ENADE, as one of its instruments to measure the academic performance of students of undergraduate courses in relation to the pragmatic contents laid down in the curriculum guidelines of the current, to their abilities and skills to practice the profession (BRASIL, 2004). Some scholars are already concerned with studying the factors that affect the performance (SANTOS,2012; FERREIRA, 2015; RODRIGUES et al., 2016), However, more recently the need to verify if student performance can be explained through variables related to course coordination as found in primary and secondary education, by Eberts and Stone, 1988; Branch, Hanushek and Rivkin, 2012; Waiselfisz, 2000; and Tavares, 2012. In this sense, this study tried to test the effect that the attributes of the course coordination perform on the academic performance of the students who completed the courses of Accounting Sciences in the ENADE of the years of 2006 and 2009. Therefore, this research was based on Educational Production Function Theory. The sample of this study is made by 32,607 students of the course of Accounting Sciences. Regarding data analysis, descriptive statistics were first performed, followed by the estimation of the Linear Hierarchical Model. The results showed that among the significant variables in the explanation of the student's performance (at the HEI level), the Titling of the Coordinator, Incentive Participation Scientific Initiation and Incentive Participation Events and Congresses, these being related to the attributes of the course coordination are found. Therefore, it is important that the institution enables the participation of students in events and encourages, as well as, conditions the teachers to submit projects with assisting agencies, which can bring, in addition to other benefits, scholarships for research and scientific initiation for the students. From another perspective, it is also important that the institution values and encourages the qualification of the coordinator.