STUDENTS SATISFACTION WITH THE COURSE OF ACCOUNTING: AN ANALYSIS IN DIFFERENT HIGHER EDUCATION INSTITUTIONS

The objective of this study was to evaluate how student interest (IE) and teacher involvement (EP) influence the general satisfaction (SG) of undergraduate students in Accounting in different types of Higher Education Institutions (HEIs). For this purpose data were collected in two universities, one public and free of charge and other community and paid education, and in a private and for-profit university center. The data were obtained with a questionnaire answered on a scale of agreement by the students. Sociodemographic variables were also taken to analyze the influence of other factors. The theoretical framework focused on the quality of educational services and the satisfaction they produce. The methodological procedures included mean comparisons and regression analysis from the factor scores generated for each construct. The results obtained allow concluding that gender does not influence satisfaction, but students from the initial semesters are more satisfied. In turn, teacher involvement and student interest influence general satisfaction, however differently. In the university center EP and IE present a greater explanatory power of the SG, although the satisfaction in this type of HEI is statistically smaller than in the two universities. The practical implications of these findings may contribute to a better adaptation of the curriculum of the course and of the teaching plans.