ACCOUNTING TEACHER PERFORMANCE: TEACHER PROFILE OR QUALITY OF THE SUBJECT?/DESEMPENHO DO PROFESSOR DE CONTABILIDADE: PERFIL DO PROFESSOR OU QUALIDADE DA DISCIPLINA?/ DESEMPENO DOCENTE DE CONTABILIDAD: PERFIL DOCENTE O CALIDAD DE LA ASIGNATURA?

Accounting teaching in Brazil, especially subjects focused on accounting regulations, has been undergoing a series of changes due to standardization to international standards, requiring teachers to seek constant updating. The impact on student learning may be related to the teacher's characteristics (lively, reliable and didactic) and/or the content of the subject, or a set of these variables. The objective of this study was to identify the influence of the teacher's profile and the quality of the accounting subject on the teacher's performance. The study was inspired by the original research by Seiler, Seiler and Chiang (1999) and Mendes-da-Silva et al. (2011) which aims to investigate students' opinions about teaching performance. Finally, the results of these studies were compared to detect similarities and differences in the groups investigated. To this end, a survey research was carried out with 139 students, enrolled in specific accounting disciplines at a public HEI. Through Structural Equation Modeling, the results found allow us to conclude that students consider that the teacher's performance depends on the characteristics of this professional and the quality of the subject, as a positive relationship was detected between the constructs "excited and reliable teacher", "excited and reliable teacher didactic", "quality of the subject" and "performance". Another result identified is that the model proposed by Mendes-da-Silva et al., (2011) proved to be more adjusted when applied in a public university and with accounting subjects. Keywords: Teaching performance; teacher profile; quality of the discipline; education. O ensino da Contabilidade no Brasil, em especial as disciplinas centradas nas normativas contabeis, vem passando por uma serie de mudanca em funcao da padronizapao as normas internacionais, exigindo que os docentes busquem atualizapao constante. O reflexo na aprendizagem do aluno pode estar relacionado com caracteristicas do professor (animado e confiavel e didatico) e/ou com o conteudo da disciplina, ou com o conjunto dessas variaveis. O objetivo desse estudo foi identificar a influencia do perfil do professor, da qualidade da disciplina de contabilidade no desempenho do professor. O estudo foi inspirado na pesquisa original de Seiler, Seiler e Chiang (1999) e Mendes-da-Silva et al. (2011) que tem como objetivo investigar a opiniao de alunos sobre o desempenho docente. Por fim, os resultados destes estudos foram comparados visando dete