The purpose of this study was apply the technique of the Kano Model of Quality and Attractive Required in conjunction with the Matrix of Significance and Performance to identify opportunities for improvement in the subject of costs in different undergraduate courses. The methodological design is characterized by a descriptive study and survey research with a quantitative approach and a prior qualitative step. The research population was intentionally set in line with the object of study: the subjects were the students who study the subject of costs in the courses of administration, accounting, economics, engineering, production and fashion from a university of the South of the country, summing up 289 students. The sample by accessibility was 214 students (74%). The instrument used for data collection was a questionnaire based on Kano model of attractive and binding quality, adapted from Walter, Tontini and Domingues (2005), complemented by attributes identified by applying the technique of focus group. The instrument contemplated the possibility of analyzing 23 attributes, grouped into five categories: teacher training, teaching methods, attitude, content and infrastructure. The results showed that priority attributes in the subject of costs in different courses are modernity of the computer labs and infrastructure of the classroom.
CITATION STYLE
Cunha, P. R. da, Klann, R. C., Silva, J. O. da, & Scarpin, J. E. (2010). Melhorias na disciplina de custos identificadas por meio da utilização conjunta do modelo kano de qualidade e da matriz de importância e desempenho. Revista de Contabilidade e Organizações, 4(9). https://doi.org/10.11606/rco.v4i9.34772
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