ATTRIBUTES OF A GOOD TEACHER: A STUDY ON THE PERCEPTION OF STUDENTS OF SCIENCES ACCOUNTING

The Brazilian higher education was intensified in the last two decades, which can be observed by increasing the amount of Higher Education Institutions (HEIs). The teaching-learning involves the student, the teacher and the institution, and there should be an evaluation of teaching and a search for new alternatives to increase the effectiveness and efficiency of this process. Given that improvements in the educational process depends on the understanding of factors that influence student learning, this study seeks to identify the students' opinion of three courses in Accounting Sciences in Belo Horizonte on the skills of their teachers who are most valued. These skills influence the definition of "good" teacher who is a historical definition and contextually constructed. To this end, we carried out a sampling accessibility and applied questionnaires to students in second, fifth and seventh period of Accounting Course offered by three colleges in the city of Belo Horizonte / MG. For analysis, we used a quantitative approach using descriptive statistics and tests of homogeneity and association specifically, chi-square (χ 2). The results showed that the level of knowledge, teaching and safety were the most valued attributes in the definition of teacher competence, assessed as being extremely important to a significant portion of respondents