AN APPLICATION OF THE DELPHI TECHNIQUE TO THE MAPPING OF ACCOUNTING TEACHING QUALIFICATION DIMENSIONS
DOI:
https://doi.org/10.17524/repec.v8i2.1009Keywords:
Teaching. Accounting. Teaching qualifications. Delphi technique.Abstract
The assessment of teaching qualifications has been a recurring theme in the literature without controversies. This study aims to discover and analyze how a group of accounting experts perceive the dimensions of the teaching qualifications that are considered essential in contemporary higher accounting education by means of the Delphi technique. Therefore, a commission of 21 Brazilian and international experts was constituted, with a heterogeneous educational background, representative of the teaching qualifications that were to be analyzed. Three rounds were needed to reach a consensus. The results indicated that the academic qualification included factors related to degree, research and publication; professional qualification involved factors related to professional experience and credentials; and the pedagogical qualification comprises factors related to institutional support, teaching experience and permanent education. In addition, the complete commission valued the academic education most highly, reaching 46.7% of the investigated experts.References
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