Factors that Influence the Teaching-Learning Process from the Perspective of Accountancy Students: Analysis at a Higher Education Institution in Minas Gerais

The aim of this study is to identify the factors that influence the process of teaching and learning according to the students in the Accountancy course at a Higher Education Institution (HEI) in the state of Minas Gerais. The survey was conducted by applying a questionnaire, totaling 124 valid responses. The results were combined and confronted with perceptions obtained in past research. The following variables stood out that most influenced the teaching-learning process according to the students: "teacher's didactics (how the teacher leads the class, interacts with students and provides for a learning environment)"; "Content structure of the course"; "Desire to learn the subject (personal motivation for the subject)"; and "library equipped with an extensive collection of books and appropriate facilities", each in one dimension: teacher, subject, student and institution. The attitudes of students and teachers could also be identified that, according to the students, influenced the achievement of ideal teaching and learning most negatively. As a result, the four highest scores were attitudes in relation to the student, "lack of interest" and "lack of dedication outside the classroom"; to the teacher, "does not intend to address the concerns of students" and not "mastering the subject matter to be explained." Thus, discussions on improving the process of teaching and learning in Accounting can be promoted based on the analysis of the variables listed. The researchers expect to contribute to the identification of the major errors in the process of teaching and learning from the perspective of the key stakeholders (students) in order to facilitate discussions in order to solve them and, ultimately, to culminate in improvements in the Accounting course and reduce the dropout rates in higher education.