University teachers of Accounting and the tutoring process of the graduation project

Abstract

This work gathers the opinions and perceptions of university teachers of the Accounting degree in Spain on the most relevant aspects related to the Final Degree Project (Trabajo de Fin de Grado, TFG), specifically on regulation, assumption of credits, obligatory nature for professors and students, dedication and recognition of credits, assignment, tutoring, evaluation and competencies to be developed in the TFG. In addition, the factors influencing the general state of satisfaction were studied. The chosen methodology was to detect the issues of concern for the professors about the TFG, to prepare the initial and final test questionnaire and to distribute it via the Internet. The descriptive and correlative analysis was carried out using Microsoft Excel and S`PSS 23.0. The satisfaction study is carried out by means of exploratory factor analysis using SPSS 23.0. The results show that there is a general level of non-satisfaction, motivated by the methodological non-acceptance of the TFG and the professor’s own self-demands when tutoring, since he/she feels that the results obtained never meet to his/her demands.