Title:	ACCOUNTING PROFESSOR QUALIFICATION IN DIGITAL AGE: A PERCEPTION STUDY ON BRAZILIAN PROFESSORS
Author(s):	Maria Ivanice Vendruscolo, Patrícia Alejandra Behar
ISBN:	978-989-8533-43-2
Editors:	Demetrios G. Sampson, J. Michael Spector, Dirk Ifenthaler and Pedro Isaías
Year:	2015
Edition:	Single
Keywords:	Accounting Professor. Accounting Education. Professor education. Teaching Competencies.
Type:	Full Paper
First Page:	28
Last Page:	34
Language:	English
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Paper Abstract:	This papers aims at analyzing the perception of Accounting professors about the necessary qualifications in Accounting undergraduate courses. The contribution of this study is to theoretically discuss the education of Accounting professors, with empirical data, because Accounting teaching requires specific competencies in the digital area. The research is applied in the Accounting Higher Education, descriptive in relation to the objectives, a qualitative approach to the problem with quantitative elements for descriptive data analysis. The technical procedure was the survey by online questionnaire via Google Forms. The research population are professors of the Accounting professional education in undergraduate courses in Brazil. The sample consisted of 378 professors, selected by the representativeness and typicality criteria. The results evidenced the perception of professors about the complexity of Accounting teaching, by applying a set of professional, academic and pedagogical competencies as well as practical knowledge about the accounting practice and teaching. However, they indicated the prevalence attributed by professors to the technical competency and professional practice knowledge over the other educational competencies. The professors showed feeling of deficiency in relation to the academic education received and they worried about the need for continuous training. They also prove, with empirical data, that mastering contents by Accounting professors is not enough to the teaching practice in Accounting courses. The results obtained in this paper may support institutional policies regarding continuous education of professors in Accounting undergraduate courses as well as the proposition of initiatives to develop them systematically by the education institutions.
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