| Summary: | This article evaluates the degree of importance attributed to the competencies of teachers from the perspective of accounting students and seeks to identify what competencies are required of teachers of this course. For this purpose, we first used the studies carried out by Pereira (2007), Gradvohl, Lopes and Costa (2009) and Vasconcelos (2010), in which the authors indicated twelve competencies: teaching ability, relationship with students, demands placed on students, theoretical knowledge, experience in the market, flexibility, creativity, communication, leadership, planning, commitment and empathy. The method adopted was quantitative, through a survey of accounting majors in the last three semesters, chosen because they had sufficient contact with professors to form reliable opinions regarding the relative importance of the teaching competencies. The sample was composed of 292 accounting students at public and private institutions in the city of Uberlândia, Minas Gerais. The data were analyzed by exploratory factor analysis. The results indicate that the most important competencies in the eyes of the students are related to knowledge, teaching ability and experience in the market, while creativity is not considered important or is not shown by the professors of this course.
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