دیدگاه اعضای هیئت علمی دانشگاه‌های دولتی در خصوص عوامل موثر بر اثربخشی تدریس حسابداری

هدف: هدف پژوهش حاضر شناسایی عوامل موثر بر ارتقاء سطح کیفیت و اثربخشی تدریس استادان رشته حسابداری، به عنوان محرک اصلی ارتقادهنده کیفیت و اثربخشی آموزش حسابداری، است.روش: در این پژوهش از اعضای هیئت علمی حسابداری دانشگاه‌های دولتی کشور نظرسنجی شده است. در این نظرسنجی از اعضا جامعه پژوهش خواسته شد که، به‌طور جداگانه، عوامل دارای تاثیر مطلوب و عوامل یا رفتارهای دارای تاثیر نامطلوب بر اثربخشی تدریس در رشته حسابداری، را معرفی کنند. برای تجزیه و تحلیل عوامل موثر معرفی شده به‌وسیله اعضا از روش تحلیل محتوا استفاده شده است.یافته‌ها: در مجموع 579 عامل تاثیرگذار بر تدریس شناسایی شد که 310 مورد آن به عوامل داری تاثیر مطلوب و 269 مورد به عوامل دارای تاثیر نامطلوب بر اثربخشی تدریس مربوط است. با توجه به اتفاق نظر مشارکت کنندگان در نظرسنجی روی عوامل اثرگذار معرفی شده، عوامل شناسایی شده به 6 دسته کلی عوامل دارای تاثیر مطلوب و 12 دسته عوامل دارای تاثیر نامطلوب بر اثربخشی تدریس طبقه‌بندی شده است.نتیجه‌گیری: نتیجه پژوهش بیانگر این است که در رابطه با عوامل دارای تاثیر مطلوب بر اثربخشی تدریس بیشترین تاکید استادان حسابداری جامعه پژوهش بر «عوامل مرتبط با محتوای آموزشی و ابزارها و روش‌های تدریس» و «عوامل مرتبط با ویژگی‌های استاد» و در رابطه با عوامل دارای تاثیر نامطلوب بیشترین اجماع روی «عوامل ساختاری و محیطی»، «پایین بودن علاقه، انگیزه و سطح علمی دانشجو»، «عدم تسلط استاد به موضوع مورد تدریس»، و «بی‌توجهی یا برخورد اخلاقی نادرست استاد نسبت به دانشجویان» است.

the perspective of faculty members of iranian state universities about the influential factors on effectiveness of accounting teaching

objective: today, the focus on improved education quality and effectiveness in every academic area is of utmost significance, especially as a strategy to enhance the prowess of the graduates of that academic field. the reason is that it substantially impacts improving the quality and maintaining the prestige and status of that academic field. any academic field’s quality depends on the service it provides to society as its core obligation. the main task of the accounting field in a community is to offer effective and dependable financial information related to economic enterprises and deliver it to different user groups who make economic decisions based on this information. as university graduates of accounting, accountants are instantly involved in selecting the type and amount of accounting information and preparing and reporting it. the quality of accounting information relies on the quality of accountants’ knowledge which, in turn, depends on the quality of education planned for them in the university. the quality of accounting education is closely connected to how accounting professors teach at universities. consequently, accounting professors must strive to improve the quality of teaching in accounting. the purpose of the present study is to identify the factors affecting the quality level and teaching effectiveness of accounting instructors as the main factor in improving the quality and effectiveness of accounting education. this study was performed for the first time to specify and present the stimuli with a promising effect on teaching effectiveness. it was also conducted to identify and offer factors and behaviors that adversely impact teaching effectiveness. to have a thorough knowledge of these factors, suggestions made by accounting professors were willingly applied. it is hoped that such knowledge will help the professors to observe positive factors in teaching effectiveness and avoid negative factors in their teaching process. it is expected that in case the goal of this research is realized, it will help to employ an integrated, effective teaching process in the field of accounting in universities across the country, as well as to reduce possible inadequacies in the current teaching process. methods: this study surveyed accounting faculty members of state universities. therefore, research data was collected using a questionnaire with open-ended items. it included three parts, namely, introduction, personal, academic and experimental records for the respondents, request for the introduction of effective teaching stimuli, and request for the introduction of behaviors that reduce the effectiveness of teaching”. in this survey, the statistical society was asked to present factors with desirable effects and/or behaviors with undesirable effects on teaching effectiveness in the accounting discipline. the content analysis method analyzed the members’ proposed effective factors. results: a total of 70 accounting faculty members participated in this survey, resulting in the identification of 579 effective factors, from which 310 items deal with factors with positive effects and269 items deal with factors with undesirable effects. given the consensus among survey participants on the effective factors, repeated factors identified were classified into 6 general classes of factors with desirable effects and 12 with undesirable factors on teaching effectiveness.