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Accounting skills are essential for the administrator in the execution of his duties, since it enables the professionals to act in competitive contexts and permeated by constant changes. In this perspective, the present study sought to investigate, empirically, the relation between the satisfaction of the undergraduate students in Administration, about the General Accounting discipline, and the performance, self reported, obtained in this discipline. To achieve this goal, a survey was conducted with 528 students from the 3rd to 8th period of seven Public and Private Higher Education Institutions of the cities of Floriano-PI, Teresina-PI, Picos-PI and Parnaiba-PI offering a questionnaire proposed by Paswan and Young (2002) and adapted to the Brazilian context by Beuren et al. (2013). As for the results, empirical evidence was obtained that allowed validating the proposal of modeling "Student Satisfaction" as a second-order construct. It was noted that "teacher involvement" was the most relevant construct among the investigated, to explain student satisfaction. In addition, it was observed that "Student Satisfaction" presents a direct and positive relationship in self-reported academic performance (β = 0.128; p <0.001), regardless of the effect of control variables gender, age, course period and educational institution. These findings are relevant when contributing to the discussion and analysis of the peculiarities and deficiencies in the teaching of the Accounting disciplines in the Administration course, allowing the coordinators and teachers to rethink and propose actions for the optimization of Accounting teaching to non-accountants.

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ENSINO DA DISCIPLINA DE CONTABILIDADE GERAL EM CURSOS DE GRADUAÇÃO EM ADMINISTRAÇÃO: UMA ANÁLISE EMPÍRICA DA RELAÇÃO ENTRE A SATISFAÇÃO E O DESEMPENHO DISCENTE