The Role Model Educator: Perspectives of Graduate Students in Accountancy

Abstract Objective: To identify the factors representing the teaching competencies of role model educators in Master’s and Doctoral programs in Accountancy from the perspectives of graduate students. Method: This descriptive, quantitative study focused on Master’s and Doctoral students enrolled in Accounting programs in Brazil. The sample consisted of 177 students. Descriptive statistics and Exploratory Factor Analysis were used to analyze the data. Results: Three factors were identified: Factor 1 – (Inter)personal, Institutional, and Didactic-Pedagogical Competencies; Factor 2 – Investigative and Debate Competencies; and Factor 3 – Technological Competencies. While respondents acknowledged the teaching competencies inherent to the educational process, they placed significant value on a role model educator’s personal and human qualities. Contributions: This study contributes to improving pedagogical and managerial practices in graduate Accounting programs by highlighting the importance of both technical and human competencies in educators, which ultimately influence their performance and the quality of teaching.