STRUCTURING OF A PERFORMANCE ASSESSMENT MODEL FOR THE MANAGEMENT OF ACCOUNTANCY PROGRAMS AT UNIVERSIDADE TECNOLÓGICA FEDERAL DO PARANÁ

Authors

  • Sandro César Bortoluzzi Professor at Universidade Tecnológica Federal do Paraná (UTFPR)
  • Marivânia Rufato da Silva Accountant at Contabilize – Contabilidade, Assessoria e Auditoria
  • Sandra Rolim Ensslin Professor at Universidade Federal de Santa Catarina (UFSC)
  • Leonardo Ensslin Professor at Universidade Federal de Santa Catarina (UFSC)

DOI:

https://doi.org/10.17524/repec.v7i1.248

Keywords:

Performance, Higher Education, MCDA-C, Accountancy, SINAES.

Abstract

A review of the literature reveals the need to structure a Performance Assessment model for the internal management of higher education courses. In this context, the aim of this research was to structure a Performance Assessment model for the Accountancy program at Universidade Tecnológica Federal do Paraná that integrates the internal and external assessment perspectives, using the Multicriteria Decision Aid Constructivist (MCDA-C). To respond to the research objectives, an exploratory research was undertaken, including the application of a case study. Based on the structured model, the following were identified: (i) three large areas that correspond to the general course performance: Teaching, Research and Community Services; (ii) eight Fundamental Viewpoints, four for teaching (teaching staff, infrastructure, internal processes and curriculum), two for research (scientific production and scientific dissemination) and two for community services (external projects and external partnerships); and (iii) 84 performance indicators to be considered in Performance Assessment in this context. In conclusion, an assessment model could be structured to respond to the particularities of the Accountancy program.

Author Biographies

Sandro César Bortoluzzi, Professor at Universidade Tecnológica Federal do Paraná (UTFPR)

M.Sc. in Accountancy (UFSC)

Marivânia Rufato da Silva, Accountant at Contabilize – Contabilidade, Assessoria e Auditoria

Specialist in Accounting and Financial Management (UTFPR)

Sandra Rolim Ensslin, Professor at Universidade Federal de Santa Catarina (UFSC)

Ph.D. in Production Engineering (UFSC)

Leonardo Ensslin, Professor at Universidade Federal de Santa Catarina (UFSC)

Post-Doctoral degree in Production Engineering (Lancaster University)

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Published

2013-03-30

How to Cite

Bortoluzzi, S. C., da Silva, M. R., Ensslin, S. R., & Ensslin, L. (2013). STRUCTURING OF A PERFORMANCE ASSESSMENT MODEL FOR THE MANAGEMENT OF ACCOUNTANCY PROGRAMS AT UNIVERSIDADE TECNOLÓGICA FEDERAL DO PARANÁ. Journal of Education and Research in Accounting (REPeC), 7(1). https://doi.org/10.17524/repec.v7i1.248

Issue

Vol. 7 No. 1 (2013): January-March

Section

Articles

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