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Abstract
Students admitted to Higher Education Institutions (HEI) today belong to a generation with characteristics different from previous generations. A generation that was much more exposed to technology than its predecessors, which influenced its behavior, attitude and preferences. In this context, the aim of this research was to verify the characteristics of a good teacher (or exemplary teacher) according to undergraduate Accountancy students. The following characteristics, used in a questionnaire, were based on previous studies, including: knowledge, didactics and behavior, among others. Data were collected through an electronic questionnaire and students were invited by e-mail, with 108 answers (26% of the population). The research results indicate that, when analyzed individually, the characteristics students most value are related to the mastery of contents and the teachers' skill to explain it clearly. Factor analysis results showed that the Teacher's relation with the students has the heaviest loading in the definition of a good teacher (39%). The Planning/Knowledge/Didactics concept ranked second (11%). The technology variable was the third factor in the students' perspective of a good teacher (6%). Thus, the results indicate that essential characteristics in a teacher, like Knowledge and Didactics, continued over time. The new generation, however, values a good relation between teacher and student, besides showing interest in the teachers' use of technology.
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