Improvement in the subject of costs using the kano model of quality and the matrix of importance and performance

Authors

  • Paulo Roberto da Cunha Fundação Universidade Regional de Blumenau
  • Roberto Carlos Klann Fundação Universidade Regional de Blumenau
  • Júlio Orestes da Silva Fundação Universidade Regional de Blumenau
  • Jorge Eduardo Scarpin Universidade de São Paulo

DOI:

https://doi.org/10.11606/rco.v4i9.34772

Keywords:

Costs, Higher Education, Quality attributes, Kano model of attractive and binding quality, Matrix of importance and performance

Abstract

The purpose of this study was apply the technique of the Kano Model of Quality and Attractive Required in conjunction with the Matrix of Significance and Performance to identify opportunities for improvement in the subject of costs in different undergraduate courses. The methodological design is characterized by a descriptive study and survey research with a quantitative approach and a prior qualitative step. The research population was intentionally set in line with the object of study: the subjects were the students who study the subject of costs in the courses of administration, accounting, economics, engineering, production and fashion from a university of the South of the country, summing up 289 students. The sample by accessibility was 214 students (74%). The instrument used for data collection was a questionnaire based on Kano model of attractive and binding quality, adapted from Walter, Tontini and Domingues (2005), complemented by attributes identified by applying the technique of focus group. The instrument contemplated the possibility of analyzing 23 attributes, grouped into five categories: teacher training, teaching methods, attitude, content and infrastructure. The results showed that priority attributes in the subject of costs in different courses are modernity of the computer labs and infrastructure of the classroom.

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Published

2010-08-01

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Paper

How to Cite

Cunha, P. R. da, Klann, R. C., Silva, J. O. da, & Scarpin, J. E. (2010). Improvement in the subject of costs using the kano model of quality and the matrix of importance and performance . Revista De Contabilidade E Organizações, 4(9), 168-188. https://doi.org/10.11606/rco.v4i9.34772