Impacto da percepção dos discentes sobre as disciplinas iniciais de contabilidade no desempenho acadêmico

Abstract

The objective of this study is to analyze whether the initial and final perceptions of students in Introductory Accounting I and II can influence their performance during graduation. The sample is composed of 358 students enrolled in the above-mentioned subjects in four semesters. The analysis was carried out using descriptive statistics and multiple regression. The results of the research suggest that the initial and final perceptions of introductory accounting courses, in general, are not directly related to student performance throughout the course, since only a few of the variables analyzed affected student performance during graduation. The results of the research will contribute to professors and educational institutions in the development of the teaching of introductory accounting disciplines, so that they help students' perceptions, motivations and results.