Abstract:

This paper aims to analyze the perception of Accounting Professor about the teaching competencies mapping in undergraduate courses in Brazil, obtained in a preliminary study. The accounting teaching area requires specific and distinct competencies of the accountant. These are related to the ability to mobilize their interrelated knowledge, skills and attitudes in order to deal with situations of the teaching and learning process of the Accounting Science, whether in classroom courses or in distance learning. The research is applied in the accounting teaching, 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 criterion. The data was the perception of the research subjects over the eighteen competencies mapped with the description of its constitutive elements. Such competencies are: Curricular, Pedagogical, Methodological, Technological, Didactical, Assessment, Planning, Organization, Reflection, Analysis, Management, Autonomy, Teamwork, Communication, Affective, Politics, Technical and Research.

The analysis categories were:
i) Agreement of the need for teacher competency;
ii) Importance of teaching competency;
iii) The relevance of the teaching competency in Distance Education (DE); and
iv) Development level of such teaching competency that the respondent is at the time of the survey.

In summary, the analyses showed results favorable to the validation of the Teaching Competencies Matrix. Of the participants, 93.6% of teachers expressed agreement to teaching skills, considering the description of their elements: 56.4% Fully Agree and 37.2% Largely Agree with each of them. The competencies with higher averages were: Didactical, Technical, Communication, Methodological and Assessment. None of the array of competencies obtained average less than 4.0 (range 1-5). The lowest average was attributed to Politics.

Regarding the relevance of the teaching competency in distance education: 75.7% considered the full range of teaching skills surveyed: Fully Relevant (37.8%) and Relevant (37.7%). The most developed competencies were the Technical and Communication, with 52.3% of the participants having answered Developed Largely. The results show the consistency of the Professor Competency Matrix and its elements. Additionally reinforce the complexity of teaching in the Accounting area, by assigning a set of eighteen competencies inherent to the teaching practice in Accounting courses. The competency mapping can provide a parameter for the analysis and development planning of their teaching competencies. In this sense, the matrix will help the Higher Education Institutions in proposing institutional policies related to the continuing education of professors and propose initiatives to develop them systematically.

Keywords:

Teaching Competencies, Competency Matrix, Accounting Professor, Accounting Education, Competencies.