Concepts amd Attitudes Regarding Financial Management Discipline

Authors

  • Anna Cecília Chaves Gomes
  • Cinthya Muyrielle da Silva Nogueira
  • Anderson Luiz Rezende Mol

DOI:

https://doi.org/10.5700/issn.2177-8736.rege.2013.98803

Keywords:

Attitudes, Education Management, Financial Management

Abstract

Among the knowledge needed for the management, there is the need for a broad financial knowledge. However, the Management Course student presents difficulties in learning quantitative disciplines such as Finance. This study investigated the views and attitudes of students in the Management undergraduate program in Financial Management from an attitude scale which includes the affective dimension of the student. Therefore, a structured questionnaire was applied to 937 students. The quantitative data analysis was performed with the aid of SPSS, using descriptive statistics, Pearson correlation and regression analysis. The results showed that the average score on the attitude scale was 52.3, with a standard deviation of 11.5. It was further proven that students with more positive attitude regarding the Financial Management are those who have interest in Finance and the commitment of studying Finance daily. On the other hand, the main reasons that have led students to have unfavorable attitudes regarding Finance are linked to the self-perception of performance and learning, lack of preparation to take courses in Finance and bad past experiences with disciplines involving Finance. Furthermore, attitudes have a bi-directional interface with student performance, since both variables have significant positive correlation with an explanation of approximately 22.1% of one relating to the other one. We reach to the conclusion that it is important to observe attitudes to improve performance with respect to the discipline, and that many factors must be analyzed and leveraged to transform negative attitudes into positive ones.

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Author Biographies

  • Anna Cecília Chaves Gomes

    Professora Substituta do Departamento de Estatística da Universidade Federal do Rio Grande do Norte (UFRN) – Natal-RN, Brasil. Doutoranda em Administração na Universidade Federal do Rio Grande do Norte
    (UFRN). Mestre em Administração pela Universidade Federal do Rio Grande do Norte (UFRN).

  • Cinthya Muyrielle da Silva Nogueira

    Mestranda em Administração na Universidade Federal do Rio Grande do Norte (UFRN) – Natal-RN, Brasil. Especialista em Administração Financeira pelo Centro Universitário do Rio Grande do Norte (UNI-RN).

  • Anderson Luiz Rezende Mol

    Professor Adjunto do Departamento de Ciências Administrativas da Universidade Federal do Rio Grande do Norte (UFRN) – Natal-RN, Brasil. Doutor em Administração pela Universidade Federal de Lavras (UFLA).

Issue

Section

Ensino em Administração

How to Cite

Concepts amd Attitudes Regarding Financial Management Discipline. (2013). REGE Revista De Gestão, 20(2), 183-200. https://doi.org/10.5700/issn.2177-8736.rege.2013.98803