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Structural equations applied to student satisfaction: a study in the accountancy course at the Federal University of Santa Maria

The objective of this paper is to evaluate the factors determining general satisfaction among Accountancy students at the Federal University of Santa Maria, in relation to the course. Therefore, Teacher Involvement, Student Involvement, Teacher-Student Interaction, Course Demands and Course Organization constructs were used and presented in the structural equation model of Paswan and Young (2002). The variable General Satisfaction was added to this model to verify if student satisfaction in relation to the course can be explained through these constructs. Data were collected through a questionnaire composed of 42 questions, answered by 224 students. The initially proposed structural equation model was tested and altered in accordance with the analysis results. To make a more adequate model, the construct of Course Demands was eliminated. The structural model tested eight hypotheses, five of which were confirmed. The adjusted model proved to be adequate for measuring General Satisfaction of Accountancy students at the Federal University of Santa Maria, reaffirming that the constructs Teacher Involvement and Student Interest positively influenced the General Satisfaction of the student in relation to the course.

Structural Equation; General Satisfaction; Accounting Students


Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
E-mail: recont@usp.br