STUDENTS’ PERCEPTION ON INTRODUCTORY ACCOUNTING DISCIPLINE: AN ANALYSIS THROUGH INFORMATIONAL ENTROPY IN DIFFERENT UNDERGRADUATE COURSES
DOI:
https://doi.org/10.11606/rco.v7i19.62890Keywords:
Students’ Perception. Introductory Accounting Discipline. Undergraduate courses. Informational EntropyAbstract
The goal of this study is to assess what is the perception of students of introductory accounting discipline in different undergraduate courses, applying the informational entropy. A descriptive research with quantitative approach was performed through a survey with a questionnaire based on Paswan and Young (2002), containing information on the involvement of the teacher in the classroom, student interest, teacher / student interaction, discipline’s demand and organization. The population intentionally set includes seven classes and 172 respondents. These are students who attended the introductory accounting course or equivalent courses in Administration, Accounting, Economics, Foreign Trade Technologist, Tourism and Information Systems in a Higher Education Institution of Santa Catarina. With the use of the information entropy technique it was possible to identify the issues that had higher entropy and, thus, greater dispersion in the answers. With the use of scatter plot it was possible to identify the course that contributed most to the higher entropy. It was concluded that the use of informational entropy contributed to identify research opportunities in a specific manner, as well as improvements in the introductory accounting discipline in different undergraduate courses of HEI investigated.Downloads
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