STRUCTURING OF A PERFORMANCE ASSESSMENT MODEL FOR THE MANAGEMENT OF ACCOUNTANCY PROGRAMS AT UNIVERSIDADE TECNOLÓGICA FEDERAL DO PARANÁ

A review of the literature reveals the need to structure a Performance Assessment model for the internal management of higher education courses. In this context, the aim of this research was to structure a Performance Assessment model for the Accountancy program at Universidade Tecnológica Federal d...

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Detalhes bibliográficos
Autores: Bortoluzzi, Sandro César, da Silva, Marivânia Rufato, Ensslin, Sandra Rolim, Ensslin, Leonardo
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2013
País:Brasil
Recursos:Academia Brasileira de Ciências Contábeis (Abracicon)
Repositorio:Revista de Educação e Pesquisa em Contabilidade
Idioma:español
portugués
inglés
OAI Identifier:oai:ojs.www.repec.org.br:article/248
Acesso em linha:https://www.repec.org.br/repec/article/view/248
Access Level:acceso abierto
Palavra-chave:Desempeño
Enseñanza Superior
MCDA-C
Ciencias Contables
SINAES.
Desempenho
Ensino Superior
Ciências Contábeis
Performance
Higher Education
Accountancy
Descrição
Resumo:A review of the literature reveals the need to structure a Performance Assessment model for the internal management of higher education courses. In this context, the aim of this research was to structure a Performance Assessment model for the Accountancy program at Universidade Tecnológica Federal do Paraná that integrates the internal and external assessment perspectives, using the Multicriteria Decision Aid Constructivist (MCDA-C). To respond to the research objectives, an exploratory research was undertaken, including the application of a case study. Based on the structured model, the following were identified: (i) three large areas that correspond to the general course performance: Teaching, Research and Community Services; (ii) eight Fundamental Viewpoints, four for teaching (teaching staff, infrastructure, internal processes and curriculum), two for research (scientific production and scientific dissemination) and two for community services (external projects and external partnerships); and (iii) 84 performance indicators to be considered in Performance Assessment in this context. In conclusion, an assessment model could be structured to respond to the particularities of the Accountancy program.