As motivações e competências de quem 'forma' os 'formadores' de profissionais da Contabilidade: professores-referência na pós-graduação em Ciências Contábeis

Abstract

The research aimed to analyze the relationship between motivation and the predominant skills in reference professors of stricto sensu postgraduate programs in Accounting. In this sense, the thesis proposed here suggests that teaching motivation and the competencies identified in professors, considered to be references in these programs, are related, such that these factors tend to influence both the performance of these professionals and the teaching and learning process they conduct. As theoretical support, we used the Self-Determination Theory proposed by Deci and Ryan (2000), the necessary teaching competencies indicated by Zabalza (2003) and the characteristics of university professors suggested by Gil (2020). This is a descriptive study with a mixed approach. In the quantitative phase, aiming to identify the teaching competencies of professors perceived as references in postgraduate, a survey was conducted with students from the master's and doctoral programs in that area. The sample consisted of 177 students and the data were processed using descriptive statistics and exploratory factor analysis. In the descriptive analysis, content mastery and providing clear and understandable information were highlighted. In the factor analysis, three main factors were identified: (inter)personal competencies, institutional competencies and didactic-pedagogical competencies; investigative and debate competency; and technological competency. It was found that although the teaching competencies considered inherent to the teaching process are recognized, personal and human aspects are highly valued by students in relation to the reference teacher. The qualitative phase of the research aimed to analyze the relationship between motivation and the predominant competencies in reference professors. Interviews were conducted with 11 teachers considered as references, nominated by students in the previous stage of the study. For evidence analysis, content analysis was used. The results revealed that the passion for teaching, the desire to share knowledge, the interest in research, the need to contribute to the formation of others and to promote change motivated the professors to enter teaching at the postgraduate level in Accounting; aligning with intrinsic motivation. The possibility of participating in research projects with funding, recognition from the academic community and society, the opportunity to attend scientific events, and competing for scholarships (such as productivity) were pointed out as reasons that drive them to work in postgraduate education, relating to the identified extrinsic motivation by regulation. Considering the demotivation, the professors reported: lack of appreciation for the profession, the teaching career and postgraduate education, work overload, the CAPES evaluation system, lack of collective sense among peers, lack of students' commitment to the teaching process, lack of support and scarce resources for research funding and the work environment. Moreover, it was found that teaching motivation and the competencies identified in the professors considered references are related, so the motivation may be even more relevant than competencies, as more motivated people tend to enhance their professional qualifications by seeking to develop new competencies or improve those they already possess, which confirms the proposed thesis. Among the implications, there was a need for greater recognition from public authorities, regulatory bodies and research funding agencies regarding the role that professors in postgraduate Accounting education play, which reveals the need for greater appreciation of the teaching career, as well as ensuring better working and teaching conditions. The research contributes by promoting reflection on the relevance of the role played by professors in postgraduate Accounting education, particularly in relation to research-oriented and teaching-focused training.