Ilkka Haukijärvi
email: ilkka.haukijarvi@tamk.fi

E-learning Maturity Model -Process-oriented Assessment and Improvement of e-Learning in a Finnish University of Applied Sciences

Keywords: E-Learning Maturity Model, eMM, e-learning maturity, process maturity, process management

In order to institutionalize e-learning within an institution its significance as an object of continuous process assessment, process improvement and process management must be acknowledged. One of modern higher education institution´s key assets is its capability to develop and sustain social and physical structures and capabilities which enable the development and execution of high quality e-learning. In this article, a case study is presented, during which e-learning related process assessment and evaluation of eLearning Maturity Model (eMM) was carried out in a large Finnish university of applied sciences. The evaluation of the eMM was committed as part of a comprehensive process assessment of the case institution. The eLearning Maturity Model was considered beneficial, although some criticism appeared. It provided a structured, although quite a resource heavy, approach to form a comprehensive and multilevel overview of the institution´s current status of processes surrounding the e-learning. By utilizing the eMM, a more informative basis for future development of processes was formed. Based on the process assessment, the case institution´s capabilities on higher dimensions of capability are generally lower than in lower dimensions. This potentially results in high variation of performance and quality within e-learning.

Introduction

An institution (organization) is dependent on its capabilities and knowledge base in terms of making strategically right decisions. Institutions -whether private or public -have faced an age of digitalization of learning and training. The 'E' has become an essential part of different domains within public and private sector institutions. Ruohonen & Multisilta [START_REF]E-Training Practices for Professional Organisations[END_REF] write that e-business, e-work and e-learning form an integrated entirety, which is to be guided and managed through strategic perspectives. In addition, when developing and deploying e-learning, it is crucial to understand the pedagogic difference compared to traditional learning. In many case, pedagogic approach that supported face-to-face lecturing is transferred to e-learning environment as such. This approach will lead to failure most likely. Strategic development of elearning should aim for more effective learning of individuals, teams and institutions.

Organizational learning is dependent on the level of integration between individual, group, organization and inter-organizational learning processes. Ruohonen & Multisilta [START_REF]E-Training Practices for Professional Organisations[END_REF] state that organizational learning needs to be addressed and a lot of work needs to be done in order to integrate processes for learning in different domains.

Higher education institutions are facing pressures to develop the effectiveness and quality of their operations. The accountability of higher education institutions, also in terms of performance and quality, has seen a significant increase during the last two decades [START_REF] Marshal | What are the key factors that lead to effective adoption and support of elearning by institutions? HERDSA[END_REF]. The development has led to greater utilization of various metrics and process improvement activities on a wide scale. In Finland for example, every university of applied sciences is accountable to the Ministry of Education, and multiple different metrics, mostly quantitative, are being used to determine the performance and further, the annual funding. The mandate and funding of an applied sciences institution is largely based on these metrics and reports. From internal quality assurance and development point of view, both quantitative and qualitative metrics and assessment practices are being utilized in forming a better understanding of how well an institution performs in a given area of assessment. The goals of assessment and evaluation are to form a solid and informative basis for institutional and individual development. The development initiatives and activities are carried out in order to meet the expectations and mutual agreements with key stakeholders. An organisation needs to be managed and developed from strategic perspectives and based on collected information and careful analytics. Explicit objectives need to be set and communicated throughout the organization. Planning, development, assessment, execution and management benefit from structured and rigor approaches, which provide guidance and support for the continuous improvement, but also provide means to enhance the knowledge base of an organisation. A learning organization creates and sustains circumstances that support collaborative construction, open sharing, storing and utilization of knowledge [START_REF] Haukijärvi | Developing a Quality Enhancement Framework for Collaborative Online Courses -Building on Constructivism with a Design Science in Information Systems Approach[END_REF].

The role of e-learning has grown essentially during the last two decades. Digitalization of education is considered as a major reforming megatrend in higher education. Many higher education institutions are engaged in studying and utilizing various e-learning solutions. As the role of e-learning is essential part of a modern day higher education institution, assessing the effectiveness of e-learning in a comprehensive manner has become crucial.

Institutional assessment and development has a crucial role in ensuring and enhancing the circumstances that support the achievement of desired outcomes. In addition to emphasizing continuous development of e-learning environments and technologies, learning artefacts, learning processes and pedagogies, there should be a complementary emphasis on evaluating institutional processes affecting and defining the circumstances in which the elearning is developed, deployed and supported.

In this article, a case study is represented, during which an assessment of process maturity was executed in large Finnish University of Applied Sciences. The Elearning Maturity Model CORE version 2.3 by Marshal (2006) was utilized in the assessment. The goal of the study was to form an overview of the case institution´s current state of e-learning process maturity and capability and to collect evidence of the utility of the eMM as qualitative process assessment framework in the local context.

Business Process Management -A theoretical and practical

Framework for Process Development

Within rapidly changing environment, institutions must have capabilities for continuous development. Pressures for change occur from within and from outside the organization. In this kind of environment, the development and assessment of organization´s processes and it´s capability to dynamically reform the resource base play fundamental role in maintaining and developing functionality and competitiveness. Helfat et al. [START_REF] Helfat | Dynamic Capabilities. Understanding Strategic Change In Organizations[END_REF] define dynamic capabilities as organization´s ability to create, expand or reform its resource base appropriately -tangible assets, intangible assets, personnel resources and all the capabilities that it owns or has an entitled access to. The quality of an organization´s processes correlate to the effectiveness of the organization. Business Process Management (BPM) is widely applied and established model for and approach to development of organizations´ effectiveness and competitiveness. The theoretical foundation on which the BPM has been developed on, is the work on statistical process control by Walter Shewhart and W. Edwards Deming and Business Process Re-engineering (BPR) by Michael Hammer [START_REF] Hammer | What is Business Process Management[END_REF].

Hammer [START_REF] Hammer | What is Business Process Management[END_REF] criticized that the statistical quality approach emphasized too heavily on small scale processes or even work activities, rather than on processes that have real strategic effect in terms of value proposition of the enterprise. Another restriction of the quality approach was heavy focus on eliminating variations and ensuring constant quality within processes or sequences of work [START_REF] Hammer | What is Business Process Management[END_REF]. Hammer [START_REF] Hammer | What is Business Process Management[END_REF] saw this as restriction since constant quality does not necessarily lead to fulfilling the value proposition -the customer expectations. The absence of greater emphasis on continuous optimization and pursuing for optimal circumstances and fulfilment of the expectations of key stakeholders was seen problematic by Hammer. Hammer´s own work with Business Process Re-engineering has had its impact on the BPM as well. In BPR, processes were defined as end-to-end processes that function throughout the organization and produce value for the customers [START_REF] Hammer | What is Business Process Management[END_REF]. End-to-end processes are processes that are crucial and meaningful in terms of the organization´s competitiveness [START_REF] Hammer | What is Business Process Management[END_REF]. In the quality approach by Deming and Shewhart the development of processes was continuous activity that based heavily on quantitative metrics, whereas in BPR the development was staged and no clear and defined approach for using pre-defined metrics was introduced. Process planning and design had a large role in BPR, whereas the quality approach relied heavily in assessing the outcomes.

During the last decade, Business Process Management was formed on the basis of quality approach and BPR, introducing a modern approach to the management of processes [START_REF] Hammer | What is Business Process Management[END_REF]. In BPM, the development is focused on large scale processes that have essential role in realization of value proposition -defining, designing, assessing and developing these processes as continuous cycle.

Cycle of Process Management

Careful analysis of systematically collected information on the current state is the basis for development. Information analysis forms the evidence base for planning of development. After planning the development, the changes are realized and effects of the changes are assessed and measured. After these stages, new processes are standardized and implemented throughout the organization [START_REF] Mutafelija | Systematic Process Improvement using ISO 9001:2000 and the CMMI[END_REF]. Through careful planning and definition of processes, the probability of achieving higher level process performance grows. In order to manage a massive network of processes, which rely heavily on both physical and social assets, a structured approach to development can be beneficial. Mutafelija & Stromberg [START_REF] Mutafelija | Systematic Process Improvement using ISO 9001:2000 and the CMMI[END_REF] state that a structural approach supports planning, guides development and provides a clear framework for assessing development efforts and outcomes.

One example of a structured qualitative process assessment and development framework is the Capability Maturity Model Integrated (CMMI). Key idea of maturity models in general, is that organizations need to develop their capabilities within processes in order to achieve higher level maturity of the processes. This kind of approach provides a comprehensive and holistic approach to assessment and development of processes. Kasse [START_REF] Kasse | Practical insight into CMMI[END_REF] writes that CMMI includes a group of plan, do, check and act -activities which are known to be essential phases in the famous process development PDCA-cycle. CMMI´s purpose is to support continuous process development by providing a structured framework for the analysis of current state, approach to and guidelines for development itself and assessment of development.

Process management cycle of BPM (PMC) has a lot common with the PDCA cycle. The PDCA -plan, do, check, act -is widely recognized and applied process development cycle. The idea is to compare current state of processes with the optimal state and goals. Process management cycle includes multiple different phases as described in Figure 1. Defined goals -whether quantitative, qualitative or both -must reflect directly to the planning of process development. Otherwise there is a risk of misdirected development: conflict between development efforts and organizational goals occurs. Thus, it is vital to understand that in the assessment of processes and planning of development, the information of the processes´ capability itself is not enough. Organization´s strategic goals should guide all development.

Failures within processes can occur in two dimensions: processes´ design or processes´ execution. If process is continuously underperforming, most likely the problem lies within design, whereas problems with execution are usually linked to lack of capabilities and insufficient tools. Roots of the problems within execution dimension can be hard to recognize and repair. [START_REF] Hammer | What is Business Process Management[END_REF].

Institutionalization of processes is key factor in succeeding at process development. Kasse [6] defines institutionalizing as creation, assessment and deployment of effective, repeatable and long-lasting processes throughout organization. To further specify the definition, Kasse adds that when institutionalizing processes, organization develops practices that provide necessary infrastructural support and enable organization´s continuous learning and evolvement. Lack of institutionalizing can occur in various ways: processes are managed and executed inconsistently, processes are vulnerable to changes in human resource base, process development is not linked to business goals, cost evaluations have no valid history base, lack of commitment to allocation of resources or infrastructure to development [START_REF] Kasse | Practical insight into CMMI[END_REF]. Previously mentioned CMMI includes a certain set of goals -generic goalswhich describe the required institutionalizing in order to achieve certain maturity or capability level [START_REF] Mutafelija | Systematic Process Improvement using ISO 9001:2000 and the CMMI[END_REF].

E-learning Maturity Model -Description of Key Concepts

Managing and evaluating an institution´s e-learning process maturity and capability demands utilization of systematically collected and analysed information to support and guide further development of the area. From strategic management and planning point of view, this information is critical in order to form a relevant and valid basis to decide about long-term resource allocations and other means of support. According to Marshal [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF], e-learning process maturity assessment is a complex area alone, and must involve gathering of information that helps to form broader overview to support strategic planning and development of e-learning, rather than focusing too much into small details.

For this purpose was introduced the first version of the E-Learning Maturity Model by Marshal & Mitchel in 2003. In 2006, the second version of the model was published. The E-Learning Maturity Model (eMM) is a structured quality improvement framework which approaches development through assessment of process maturity and capability [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF]. The eMM is based on Capability Maturity Model (CMM) and Software Process Improvement Determination (SPICE) model [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF]. The eMM is built on a concept that institutions ability to be effective is dependent on its´ capability to sustainably develop, deploy and support high quality processes throughout institution [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF].

In the eMM, there are multiple defined processes within total of five defined process categories (areas) (Table 1). The assessment of process maturity and capability is executed through evaluation of a group of practices on five different dimensions of capability. This kind of structure helps approaching wide and complex institutional system holistically with clear vision to the entirety, its´ components and interdependency between them. As Marshal [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF] states, eMM´s advantage is that with it a wide and complex area is broken down into categories that can be assessed separately. Thus, an institution does not necessarily have to utilize whole eMM framework when engaging in assessment. Resource allocations can be directed to more narrowed area within the eMM -for example, to a certain process category.

Process categories

There are total of five process categories: Learning, Development, Support, Evaluation and Organization. Each category includes multiple processes. See the definition of each category in Table 1.

Table 1: Process categories of the eMM [8]

Category Definition Learning (L)

Processes that directly impact on pedagogical aspects of elearning

Development (D)

Processes surrounding the creation and maintenance of elearning resources

Support (S)

Processes surrounding the support and operational management of e-learning

Evaluation (E)

Processes surrounding the evaluation and quality control of elearning through its entire lifecycle

Organisation (O)

Processes associated with institutional planning and management

Processes within the Learning category are executed in order to maintain and protect circumstances that enable effective and high quality learning, despite of the characteristics of technologies or pedagogies applied [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF].

Processes within the Development category are executed to ensure effective and productive utilization of resources. Resources are allocated to development of elearning infrastructure, materials and course production. In addition, the knowledge base formed during history of development initiatives, such as projects and programs, is utilized to the advantage of current and future e-learning development. Processes within Support -category are executed to secure sufficient technical and pedagogical support and sharing of supportive information to use of students and teachers. Processes within the Evaluation-category are executed to provide comprehensive information basis for planning and execution of e-learning strategy and sustainable development of infrastructure and personnel. Processes within the Organisation-category are executed to ensure that development of e-learning technologies and pedagogies are planned based on strategic and operational goals [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF]. All development must be linked to institution´s long-term strategic and operational goals -to avoid controversy between strategy based needs and e-learning development. These processes are focused on strategic, administrative and organizational areas of elearning which set the preconditions to transition from traditional learning towards elearning [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF].

Practices and dimensions of capability

As with the CMMI, briefly referred to earlier in this article, the eMM enables continuous improvement and assessment of quality with defined practices. In addition, dimensions of capabilities provide the holistic view on assessment and development. Capability´s core essence within the eMM is institution´s capability to develop to satisfy the needs of students, personnel and whole organization, and maintain support despite of changes with demand and personnel [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF].

Capability within five dimensions is defined through assessment of defined practices under each process. Practices are distributed into specific dimensions and grouped into essential core practices and useful practices within each dimension [START_REF] Marshal | What are the key factors that lead to effective adoption and support of elearning by institutions? HERDSA[END_REF]. The dimensions of capability are: Delivery (1), Planning [START_REF] Marshal | What are the key factors that lead to effective adoption and support of elearning by institutions? HERDSA[END_REF], Definition (3), Management [START_REF] Helfat | Dynamic Capabilities. Understanding Strategic Change In Organizations[END_REF] and Optimization [START_REF] Hammer | What is Business Process Management[END_REF]. The eMM provides pre-defined practice statements to help assessment of practice specific capability. Through assessing practices is determined the level of maturity of a process, and eventually, the maturity of a process category.

All the dimensions are interconnected. High capability on higher dimension does not ensure high quality process outcomes if capability on lower dimensions -such as delivery and planning -is low. To further describe the interconnectedness, low capability on higher dimensions causes ad-hoc functionality, unsustainability and unresponsiveness. [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF]. There is causality between low level capability on higher dimensions and institution´s inability to proactively manage and continuously improve itself. Assessing merely process outcomes is questionable, as stated in BPM, since there is a complex and interconnected chain between outcomes and phases leading to outcomes. Thus, a holistic approach is needed for developing the whole chain.

Delivery dimension focuses assessment on process´s capability to output desired results on wide scale in an institution. On planning dimension, assessment focuses on how explicit and communicated goals and plans affect and guide processes. Definition dimension is closely related to planning dimension, expanding assessment to more official information guidance, such as standards, formal guidelines and policies which have an effect on process implementation [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF]. On management dimensions, assessment is focused on process management and quality assurance. Emphasis on control, measurement and personnel capability is evident. Optimization dimension is dependent on all lower dimensions, meaning that improving capability on this dimension will actualize through improving capability on lower dimensions. Systematic collection and analysis of various types of information and formal approaches to support institutional development and decision making are the emphasis of assessment. As Marshal [START_REF] Marshal | eMM 2.3 Process Descriptions[END_REF] states, optimization dimension describes how well an institution has adopted culture of continuous improvement.

The Study

The original case-study was carried out in 2013. The case institution is among the largest Universities of Applied Sciences in Finland. More detailed institutional information in Table 2. The amount of fully online courses is low compared to the size of the institution. In the year 2013, there were approximately 50 courses which were fully online. From this statistic perspective, the performance was quite low compared to many other similar scale universities of applied sciences in Finland. There are various motivators which endorse transformation towards higher performance and volume in e-learning. Quantitative agreements with the Ministry of Education promote the creation of circumstances that support effective completion of studies. E-learning is one area that has the potential to support more dynamic and effective completion and faster graduation. The results from recent internal inquiries show that there is a demand for higher volume of online courses among the students. In addition, variation of quality between courses has been acknowledged and criticized by the students.

Social sciences, business and administration

Before this study, it was commonly known by experts that the variation of elearning quality and is very high within the institution. Some educators are experienced with e-learning and provide high quality e-learning. On the other hand, there is great majority that does not utilize the potential of e-learning. With this detail in mind, it is important to note that the results of this study are an overview of the institution, not explicating a single unit´s -such as a degree programme -results. It is safe to assume that some degree programme´s results would stand out notably higher than the overview covered in this study.

For the assessment of the processes, E-Learning Maturity Model CORE version 2.3 was utilized, thus focusing the assessment on essential practices within each process. The aim was to form an overview of case institution´s process capability and maturity, and based on the results, to form an informative basis for future development. In addition, additional purpose of the study was to evaluate the eMM itself. Evaluation of such frameworks is an essential part of the development. Knowledge of different kind of structured approaches to development forms an essential part of the knowledge base related to development.

The assessment of processes and the evaluation of eMM were conducted in small workshops. Various domains of the institution were represented in the workshops: the strategic management, pedagogic development, quality assurance, e-learning technology, e-learning pedagogy and operational management. The researcher´s professional role in the institution was the leader of e-learning support services.

Evaluation of E-Learning Maturity Model -Summary

In Design Science in Information Systems Research -paradigm (DSISR), understanding and awareness of current issues and correspondent solutions develops during development and utilization of artefacts [START_REF] Hevner | Design science in information systems research[END_REF]. The evaluation of eMM in this study is best described as observational evaluation. The evaluation was conducted during the utilization of the artefact, in real higher education environment, for actual purposes. In observational case study, the artefact is studied and analysed in actual business environment [START_REF] Hevner | Design science in information systems research[END_REF].

Thorough documentation, systematic monitoring and reporting were partially questioned by the participants. The criticism on formality and control occurred more in discussions with experts who did not work in the field of management and quality assurance. Confrontation between the freedom of expertise and policy based control was evident in some discussions. On the other hand, the majority of formal and systematic aspects were considered very beneficial, for example those addressed to collection and utilization of information to support decision making and development in e-learning. Also, eMM´s dimensional approach to assessment helped participants of different backgrounds to contribute effectively to the study. The participants understood the purpose and aim of eMM´s formal, structured and comprehensive approach to assessment. The framework guided experts to analyze their institution´s processes from different perspectives than they were accustomed to, encouraging -if not forcing -active collaboration of experts from different domains of the institution.

After initial criticism and by developing better understanding of the model, some negative characteristics were eventually considered beneficial. Some informal comparison between other models and eMM, in terms of assessing the state of an institution, was also brought up, even though it was not expected at this stage. In the light of these single coincidental comparisons, eMM was considered a very thorough model that provides tools for addressing issues explicitly in a complex system. It was not necessarily seen as a replacement but rather as a complementary tool. As a maturity model, the eMM also provides a way to measure and monitor development, which was seen as a positive characteristic, although that aspect could not be actualized in the study. The aim was to form an overview of current state and define basis for future development. During the process of evaluating eMM and assessing the institution´s processes, better understanding was developed on how a structured approach can be beneficial in assessing the current state when it comes to the capability to consistently develop, deploy and support circumstances for high quality e-learning throughout an institution. Consistency and sustainability is supported by strategies, policies, principles, stake holder involvement, formal and systematic top-down and bottom-up quality assurance and enhancement practices. As a disclosure from the discussions, the model was considered beneficial, although very resource demanding to utilize. Further utilization of eMM as a process assessment tool within the institution is expected.

Process assessment -Summary

With the exception of Evaluation category, and partially Development category, lower dimension capabilities are generally higher. On higher dimensions, the lack of systematic collection, sharing and utilization of e-learning specific information in decision making and development is the major factor leading to lower capability. Also lack of formal and defined procedures and policies leads to high variation of process outcomes and therefore to low maturity in many processes. The quotes below do not represent the entire data collected, thus being a narrowed representation of how the maturity was determined. The ratings of the maturity levels are: 4 = fully adequate, 3 = largely adequate, 2 = partially adequate, 1 = not adequate.

Learning category´s strength lies in formal and explicit communication and documentation of learning objectives in curricula and course documentations throughout the institution. Although, there is some variation of quality and amount of course related instructions, such as schedules and communication policies. Also, dedicated modules for information literacy and research skills development is a common practice in the case institution. Interaction between students and teachers is enabled by various communication channels, although response times or the usage of the channels are not monitored systematically throughout the institution.

"Clear definitions of desired learning outcomes in curriculum and course documentation. Student learning outcomes and quality is monitored and assessed regularly and this information guides further development of courses." "There can be large variation of quality of the course related information provided in the actual course environment in the learning management system: Some courses include clearly defined instructions on schedules, response times and preferred communication channels, and are aligned with the information provided in the curricula." "No monitoring of response times in all domains, but clearly defined response times in ICT-support. The monitoring of the use of different communication channels is mostly occasional and informal." "Assessment practices vary. Institutional policies define the overall type and quality of feedback provided to students. Teachers are provided support on feedback, but this is mostly occasional and not included in common personnel training." "Feedback given to students is monitored to some degree. Information on student satisfaction on feedback given to them is informally utilized." "Information literacy skills development is an implicit part of education throughout the studies, and specific training is provided by the library services. Research skills development is enabled with specific course modules built for the specific purpose and through R&D projects which students participate in." "The information related to the utility and effectiveness of available information sources and tools is utilized in the planning and development of e-learning." Development category´s weakness is the absence of systematization and formalization of processes on a wide scale. This includes such factors as lack of standards, low utilization of explicit plans for the guidance of course development, informal utilization and collection of information within management and optimization. Also inefficient distribution and utilization of produced e-learning resources is evident.

"Support provided in institutionally defined manner." "No incentives provided for innovative initiatives in most cases. The quality of planning and development is assessed formatively during some projects." "Information on effectiveness of support is utilized in development." "No standards in use for projects. Training provided in various forms for e-learning development. No systematic monitoring of compliance or value of procedures or principles."

"Information on personnel e-learning skills not systematically and formally collected, therefore no explicit linkage between development of principles or standards." "Utilization of existing e-learning resources is occasional. In addition, these resources or their usage are not systematically evaluated while planning the creation of new resources. No repository in use for the description and wide distribution of resources. Developing are currently." "Ensuring of accessibility is not an institutionalized procedure.

Accessibility is taken into consideration in some projects and initiatives. Accessibility has been recognized as focus of development, and actions have been taken." Table 4: Support category´s reasonably high maturity is based on relatively versatile support functions available to use by personnel and students, and institutionalised approaches to continuous development of such functions. Although, teaching staff´s personal elearning pedagogical skills development could be more explicit part of strategic personnel capability development planning (HRD). In addition, more systematic approach to management and utilization of support specific information could lead to higher maturity. Library services provide extensive support and information related to essential information databases. ICT-support is built on standardized ITIL (Information Technology Infrastructure Library) practices, thus systematic approach to support ticket management is evident, including monitoring of support response times. E-learning technology support and training is continuously provided to teaching staff.

"Approaches to quality management of projects and initiatives vary extensively, from informal to systematic and formal." Organization category´s strength is based on institutionalized and strategic, systematic and formal, annual process of planning of development and allocation of resources. The e-learning specific issues could be notably more explicit in the process and in the plans that are defined and undertaken. E-learning development principles have been defined and documented, but not utilized throughout the institution. Elearning specific matters are not explicit in other key institutional principles or guidelines. The lack of systematic assessment of guidelines or principles is also evident.

" The characteristic of non-systematic and informal collection and utilization of information applies to all process categories, in the majority of the processes. Thus, the utilization of e-learning specific information in decision making and planning and execution of continuous development is challenging.

Conclusion

Evaluation of current state of processes is the basis for continuous improvement and development. Different kind of approaches on process assessment can be utilized to form an understanding of the gaps between current state and desired state. These approaches may cover both, quantitative and qualitative perspectives on the assessment of process performance.

Desired state of process performance is defined by the understanding of customer expectations and needs. In higher education institution´s case, students and personnel, both, can be regarded as customers when designing and implementing improved processes. Documentation and systematic monitoring of process compliance are mechanisms for ensuring that the process design and actual execution do not differ dramatically.

Systematic and effective utilization of information in management is largely dependent on the availability and quality of the information. Management and development with insufficient information may lead to critically misleading decisions.

For example, allocation of resources between different development initiatives and programs must be based on reliable information and analysis. In order to build capability to more effective utilization of information and more effective creation and utilization of resources, an institution must create structures which support this. For example, processes, practices, tools, skills and policies for collection, sharing and utilization of meaningful information and resources should be promoted. Consistent and careful planning of development projects, and even more so, dissemination of results and best practices help an institution to function more effectively. Also experiences of unsuccessful projects can be of other projects´ interests, as they help to address possible obstacles and risks which current projects can run into. In general, open sharing of all meaningful information and collaboration is one key success factor in organisational learning, and thus, organisational development.

The personnel´s capability is one key aspect in successful development of elearning. Therefore, enhancing personnel skills should cover e-learning specific aspects as well. To support this, the assessment of e-learning skills should be included in human resource development. Students -whether regarded as customers or notshould also be given a chance to take part in development. Their views are valuable, and help to understand the desired performance and quality of execution. In addition, students have skills that may prove to be beneficial for the development. The strategic management team plays a significant role in the acknowledgement of the importance and opportunities of e-learning: how firm the basis for the development is, depends heavily on the mandate the strategic management team is willing to provide the institution and its developers with.

Assessing e-learning maturity with eMM is an intensive and resource demanding process that benefits from the participation of people from different domains. As with this case study, it was considered beneficial and crucial that representatives from strategic management, quality assurance, e-learning pedagogy, e-learning support and e-learning technology development were involved in the process. Also, student involvement in the process is something to consider carefully in future re-assessments of maturity.

Even though institutional culture would rather promote different kind of approaches to assessing and developing processes, introducing oneself with eMM can widen perspectives on the field. In the case institution, eMM CORE proved its value. Currently, several different scale development initiatives and projects have been planned and started, which can be linked to the results of the study. The purpose is to re-assess process maturity -at least on process categories and processes which were chosen as objects of current development -in 2015. Currently, the strategic management team has acknowledged the ever increasing role of e-learning. This has led to allocation of larger resources for the development of e-learning throughout the institution. Re-organization and re-defining the mission of e-learning department is expected to lead to higher quality processes and higher capability. Initial actions have been taken to develop more effective evaluation practices of e-learning, more specifically e-learning environments, processes and outcomes. Definition of institution-wide e-learning course quality criteria and development of practices and policies for internal evaluation of e-learning courses should lead to higher maturity and capability on evaluation -category.

Future steps of the research will broaden the scope and continue to focus on the quality management and process oriented approaches to organizational development. Business process management as a framework for higher education institution's continuous process improvement is an area that holds interest for further research as well. Performance improvement activities are becoming increasingly more crucial in public higher education, in Finland as well, due to increasing competition and reformed financing policies. Thus, structured and systematic approaches to development are needed more than ever.

Fig. 1 :

 1 Fig. 1: Process Management cycle as described by Hammer [5].

Fig. 2 :

 2 Fig. 2: Information Systems Research Framework by Hevner et al. [9]

3 2 3 D23 2 2 2 D33 2 3 2 D4 Courses are designed to support disabled students 2 2 2 2 2 D52 1 2 3 D62 2 2 2 D7

 322232 Maturity matrix of process category Development Development: Processes surrounding the creation and maintenance of elearning resources D1 Teaching staff are provided with design and development support when engaging in e-learning 4 2 Course development, design and delivery are guided by elearning procedures and standards 3 An explicit plan links e-learning technology, pedagogy and content used in courses 2 All elements of the physical e-learning infrastructure are reliable, robust and sufficient 3 All elements of the physical e-learning infrastructure are integrated using defined standards 3 E-learning resources are designed and managed to maximize reuse 2 2 2 2 2

"Table 6 .2 1 2 2 E22 2 2 2 E3

 622 No internal reviews or audits of current e-learning courses conducted." Maturity matrix of process category Evaluation Evaluation: Processes surrounding the evaluation and quality control of elearning through its entire lifecycle E1 Students are able to provide regular feedback on the quality and effectiveness of their e-learning experience 2 Teaching staff are able to provide regular feedback on quality and effectiveness of their e-learning experience 2 Regular reviews of the e-learning aspects of courses are conducted 1 1 1 1 1

Table 2 :

 2 Case-institutions describing figures in 2012.

	Total budget	~72 million euros
	Amount of teaching personnel	414
	Amount of R&D&I personnel	34
	Amount of administration personnel	312
	Total amount of personnel	760
	The amount youth bachelor´s degree students	8209
	The amount of adult bachelor´s degree students	1052
	The amount of master´s degree students	453
	The amount of teacher education students	699
	The amount of specialization studies students	363
	Total amount of students in degree awarding studies	9714
	Total amount of students in all studies	10776
	Amount of fields of education	7
	Amount of bachelor´s degree programmes	47
	Amount of master´s degree programmes	11
	Amount bachelor´s and master´s degrees	1859
	Largest fields of education
	1. Technology, communication, transport
	2. Social services, health and sports

Table 3 :

 3 Maturity matrix of process category Learning

	Learning: Processes that directly impact on	D1 D2	D3	D4	D5
	pedagogical aspects of e-learning
	L1	Learning objectives guide the design and implementation of courses	4	3	4	3	4
	L2	Students are provided with mechanisms for
		interaction with teaching staff and other	4	2	1	2	2
		students
	L3	Students are provided with e-learning skill development	2	2	2	2	2
	L4	Students are provided with expected staff response times to student communications	2	2	2	2	2
	L5	Students receive feedback on their performance within courses	3	2	2	2	2
	L6	Students are provided with support in
		developing research and information	3	3	4	3	2
		literacy skills
	L7	Learning designs and activities actively engage students	3	3	3	2	2
	L8	Assessment is designed to progressively build student competence	3	3	2	2	2
	L9	Student work is subject to specified timetables and deadlines	3	3	3	3	2
	L10 Courses are designed to support diverse learning styles and learner capabilities	3	2	2	1	2

Table 7 :

 7 Maturity matrix of process category Organisation

	No systematic collection of staff feedback on guidelines or
	principles. Information received from previous development is
	normally utilized when developing e-learning strategy and guidelines
	of e-learning."
	"Teachers participate in defining plans guiding development of e-
	learning, students much less."
	"Not open and systematic sharing of information on or monitoring of
	failed development plans."
	"No systematic feedback collection of technology specific aspects of
	courses. Information of students´ e-learning capability is not collected
	or shared formally and utilization of this information within
	development is therefore challenging."

"Support is achievable through a variety of communication channels."

"Key support services utilize feedback largely within the development. Feedback collected from both, the students and the personnel, regarding the effectiveness and service of quality." "Estimations for needed support resources are required and included in all the investment plans." "Students´ guide describes all the key support services for students."

"No formal or systematic collection of feedback from teachers regarding the effectiveness and clarity of student support services." "The handling of student complaints is based institutionalized process and defined policies. Although, information related to the complaints is formally or systematically utilized in the development of elearning." Evaluation category´s low maturity is caused partially by the absence of formal and systematic approaches to internal assessment and audit of e-learning courses. In addition, there´s no structured approach to measuring and controlling e-learning course quality, such as quality standards, guidelines and e-learning specific evaluation criteria.

"No information accessible on how personnel feedback is taken into consideration in planning and development of e-learning."

"Personnel feedback not collected systematically regarding their experience with e-learning technologies. Feedback is mainly occasionally and informally delivered."

"Lack of systematic distribution of knowledge regarding projects, in which e-learning solutions and resources are being developed."


Maria Ivanice Vendruscolo

Patricia Alejandra Behar
email: patricia.behar@ufrgs.br

Identification of Educational Elements in the Education Process of Accounting Professors in Distance Education

Keywords: Teaching Skills, Professors Competencies, Distance Education, Accounting Sciences

ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Introduction

In the current globalized and evolving scenario, Accounting goes through a time of transition that promotes expansions in the functions of accountants, and, consequently, in their academic progress [START_REF] Cardoso | Accountant Skills: an empirical study[END_REF][START_REF] Passos | Critical Reasoning of Undergraduate Students in Accounting: application of instructional model Richard Paul[END_REF][START_REF] Miller | Why Are Accounting Professors Hesitant to Implement IFRS[END_REF][START_REF] Ott | Relevance of knowledge, skills and instructional methods from the perspective of students and professionals in the accounting area: international comparative study[END_REF]. Similarly to what happens in other areas of knowledge, Accounting suffers the impacts of social, economic, scientific and technological factors and advances, resulting in changes in the practices and methodologies for calculating asset at a global level [START_REF] Theóphilo | Research in Accounting in Brazil: a critical-epistemological analysis[END_REF][START_REF] Junior | Technology for education and courses in accounting: virtual collaborative models[END_REF][START_REF] Sá | Fundamentos da contabilidade geral[END_REF][START_REF] Iudícibus | Some essay about deep roots of accounting in supporting fundamental principles[END_REF].

Therefore, educational models are also impacted and evolve to include new elements brought by these advances in a significant way when compared to the education from the last century [START_REF] Avendaño-Castro | Un Modelo pedagógico para la educación ambiental desde la perspectiva de la modificabilidad estructural cognitiva[END_REF]. The professor's role in the training of future professionals acquires a scope that includes theoretical knowledge, pedagogy and professional experience. Thus, the practice of teaching in Accounting is complex [START_REF] Miranda | Relationship between teacher qualifications and student performance in undergraduate accounting in Brazil[END_REF], due to the relationship between theory and practice, as well as the constant changes brought by the scientific, social, economic and technological developments that have impact on the academic community and to the multiplicity of functions to be performed by the accountant.

The development and inclusion of information and communication technologies (ICT) in Education propel changes in pedagogical models in both types of education. Educational organizations have been making efforts to promote distance education and the incorporation of ICT in traditional didactic teaching methods [START_REF] Behar | Modelos pedagógicos em educação a distância[END_REF], a worldwide tendency in terms of classroom and distance education [START_REF] Moore | Educação a distância: uma visão integrada[END_REF][START_REF] Peters | A educação a distância em transição: tendências e desafios[END_REF].

Based on this reality, those involved with the education system, especially professors, need to follow and introduce them in their teaching practices. Consequently, professors are challenged to understand the new dynamics of transformative teaching and learning [START_REF] Del Mundo | The accounting teachers of Batangas: their profiles competencies and problems[END_REF], how to develop skills for the practice of teaching in these circumstances, especially in higher education.

Discussing professor education contributes to the mediation between the new basis of social reality and the demands of skilled professionals to work in organizations in order to respond to evolving challenges of the world of work [START_REF] Kraemer | Reflections on the teaching of accounting[END_REF].

Strico Sensu programs are highly targeted to the technical and scientific training, emphasizing content and development research activities, to the detriment of the educational, social and political education of professors [START_REF] Andere | Aspects of teacher training higher education in accounting sciences: an analysis of graduate programs[END_REF]. Studies have revealed that the training of professors of Accounting Sciences in Brazil does not contemplate the approach of cognitive theories and the development of professor competencies [START_REF] Nossa | Formation of the faculty training of graduate courses in accounting in Brazil: a critical analysis[END_REF][START_REF] Laffin | Teacher of the accountant: the trajectory of teaching in higher education accounting[END_REF][START_REF] Gil | Didática do Ensino Superior[END_REF][START_REF] Andere | Aspects of teacher training higher education in accounting sciences: an analysis of graduate programs[END_REF][START_REF] Slomski | Know that underlie pedagogical practice professor of accounting[END_REF][START_REF] Marshall | The accounting education gap[END_REF][START_REF] Miranda | Relationship between teacher qualifications and student performance in undergraduate accounting in Brazil[END_REF].

Hence it is necessary to reflect on which competencies professors of undergraduate courses in Accounting Sciences are required. What are their elements? What are their specificities for higher education in Accounting? Pedagogical models that are relevant to distance education?

The objective of this bibliography research with qualitative strategy is to investigate the elements (knowledge, skills and attitudes) of competencies of professors of undergraduate courses in Accounting Sciences. The result of this study will support continuing research in order to map the professor competencies in Accounting and to identify mechanisms to develop them through the modality of distance education.

Investigating the Teaching Skills

In this section, we investigate the teaching skills in view of different researchers over time, to identify the specificities of their elements (knowledge, skills and attitudes) applicable to the teaching profession in Accounting.

The professor, just like any other professional, has to frame his/her training in two major stages [START_REF] Gaspar | Competencies in question: contribution to the training of teachers[END_REF]: "(1) preparing to enter the profession, commonly referred to as 'initial training'; and(2) continuing this initial training, updating it, reinforcing it by redirecting or even converting it to -a 'lifelong education' ".

It seems imperative that the development of teaching skills in professor education is an indispensable condition to the curricular competence approach [START_REF] Gaspar | Competencies in question: contribution to the training of teachers[END_REF].

The term "professor competence" is used in the sense of ability to act with wisdom and awareness of the consequences of his/her attitude. All competence involves at the same time, knowledge, how to do things, values and responsibilities for the results of what has been done [START_REF] Braslavsky | Rules, guidelines and criteria for the design of teacher training programs[END_REF]. "Competence also means theory and practice to do something, knowledge of the situation -which is required for any worker (and also for the professor)" [START_REF] Pimenta | Docência no ensino superior. 3th Edition[END_REF].

Competencies are defined as "a set of interdependent and necessary knowledge, skills and attitudes in order to achieve certain purposes" [START_REF] Durand | Forms of incompetence[END_REF]. Knowledge is considered as the mastery of the knowledge area and pedagogical-didactic aspects. Skills comprise interpersonal relationship, teamwork, creativity, systemic vision, communication, leadership and planning. Attitude refers to commitment, ethics, proactivity, empathy and flexibility [START_REF] Durand | Forms of incompetence[END_REF].

Professors' skills to be developed in their training are intellectual, technical (mastering specific content), educational and political competences [START_REF] Zabala | A prática educativa: como ensinar[END_REF].

In the context of teaching and learning, competence is defined as knowing how to mobilize resources, expertise, know-how, tools and attitudes to effectively deal with complicated and unexpected situations [START_REF] Perrenoud | Dez novas competências para ensinar[END_REF]. The 10 core competencies necessary for teaching are listed below: organize and direct learning situations; manage the progression of learning; develop and evolve the devices of differentiation; engage students in their learning and in their work; work in teams; participate in school administration; inform and involve parents; use new technologies; meet the duties and the ethical dilemmas of the profession; and manage their own training.

Observing the three constituent elements of teaching skills, the key competences for the teaching and research investigated with professors [START_REF] Pereira | Competencies for teaching and research: a survey of teachers of chemical engineering[END_REF] are showed on Table 1. These competencies constitute the minimum required for quality teaching [START_REF] Bozu | University teaching in the knowledge society: teaching skills[END_REF]: communication skills, organizational skills, pedagogical leadership competencies, scientific competencies and competencies of assessment and control.

When addressing the teaching theme, some authors bring the term "knowledges", which is not a synonym for knowledge. The term "knowledges" is not a substance or content enclosed in itself, manifested through complex relationships between professors and their students." [START_REF] Tardif | Saberes docentes e formação profissional. 9th. Edition. Vozes[END_REF]. The sources of professor's "knowledge" are [START_REF] Tardif | Saberes docentes e formação profissional. 9th. Edition. Vozes[END_REF]: knowledge of the vocational training of Educational Sciences regarding initial and continuing professor training; disciplinary knowledges related to various fields of knowledge of the area; curricular knowledges related to programs (objectives, contents, methods); experimental knowledges developed in the daily work of professors.

Professors must have the ability to analyze complex situations; know how to reflectively decide the best strategies; know how to choose from a wide variety of skills and techniques, learn to critically analyze their actions and results, and know how to learn on a continuous basis throughout their career [START_REF] Paquay | Formando professores profissionais: quais estratégias? Quais competências? Translation by Fátima Murad and Eunice Gruman[END_REF].

Main professor competencies were assigned to the university professor [START_REF] Karawejczyk | University professor: the meaning of their work and develop new skills in a changing world[END_REF]: know how to communicate, in order to facilitate student learning, know how to learn, in order to continually renew their knowledge area in an interdisciplinary way; know how to commit and be closer to the difficulties faced by students, and learn how to take responsibility.

Five characteristics identify professors' work in contemporary societies: knowledge, professional culture, pedagogical tact, teamwork and social commitment [START_REF] Nóvoa | Professores: imagens do futuro presente[END_REF]: knowledge: the professor's work involves the construction of teaching practices that lead students to learning; the professional culture: the record of practice, reflection on the work and the evaluation exercise are central to the improvement and innovation; it is to understand the meanings of the school, be part of a profession, learn from their more experienced colleagues; pedagogical tact: relationship and communication ability without which the act of teaching is not fulfilled; teamwork: the new modes of professor professionalism imply the strengthening of collective and collaborative dimensions, teamwork, joint intervention in school educational programs; and social commitment: convergence towards the principles, values, social inclusion, cultural diversity.

Analyzing the different approaches of the authors referred to, a consensus about the skills of the university professor could not be identified. However, it is observed, in general, the presence of the three constituent elements of competencies: know (knowledge element), know how to do (skill element) and know how to be (Attitude element).

Identifying Elements of Accounting Teaching Competences

According to the Accounting Education Change Commission (AECC) five characteristics are identified in relation to effective teaching [START_REF] Swain | Survey evidence of teacher development based on AECC Recommendations[END_REF]:

 curriculum planning and course development : the professor should set appropriate goals, develop a useful structure for conducting courses and programs; conceptualize, organize and properly sequence the topics of the material; integrate the course with other courses, disciplines and related research, and be innovative and conducive to adapt to change;  use of well-designed materials: it is essential , because they increase the skills of presentation, satisfy course objectives, are consistent with current developments and new technologies in the field of action, create a base upon which continued learning can be built , challenging the students to think, and giving them the tools to solve problems;  Presentation Skills: stimulate students' interest and their active participation in the learning process, respond to developments in the classroom as they occur , convey mastery of the material, get objectivity on display, instilling professionalism, and engaging students in different learning styles;  Well-chosen teaching methods and assessment devices: effective teaching methods, for example, experiments, cases, small group activities, vary with the circumstances (class size, the nature of the subject, skill or qualification that is being developed), assessment instruments (exams, projects, papers, presentations, etc.) must be suitable for both goals and the progress of the course, and must have an educational component, which is setting in the student's mind what is most important to learn, to think from a problem, identify weaknesses to be corrected and strengthen the required skills; and  guidance and counselling: an effective professor guides and advises students as to the appropriate level of study and research, i.e., a freshman student in exploring potential career, a student in the last year to find employment or a student in his doctoral thesis. A survey with 73 recent graduates of PhD accounting programs in the United States in order to assess the needs of individual development in relation to effective teaching was conducted, taking into account five characteristics identified by AECC. The results of the study showed evidence of accounting professor development based on the recommendations of the AECC. However, despite the fact that respondents agree with the importance of the characteristics (especially curriculum development and presentation skills), they observed that they received little training and that they developed them primarily by self-training [START_REF] Swain | Survey evidence of teacher development based on AECC Recommendations[END_REF].

Seeking to characterize the identity of the professional accounting professor, some attributes were identified [START_REF] Laffin | Teacher of the accountant: the trajectory of teaching in higher education accounting[END_REF] as follows: the mastering of specific knowledge of their area of expertise in their appropriate initial and continuing education to relativize the knowledge produced by the society, becoming a subject capable of transforming social reality; professors' work that emphasizes the articulation of financial content with other areas of knowledge, surpassing the mere conception of know-how; professionalization that holds direct implications to the formation of professional accountants with a critical profile to the new context; the inclusion of working conditions in the forces in favor of valuing a wage policy and establishing a link in the initial and continuing education career; and understanding of the teachingresearch-extension as inseparable aspects of their work.

Three elements are present in the action of accountant professors [START_REF] Laffin | Teacher of the accountant: the trajectory of teaching in higher education accounting[END_REF] as follows: (i) organize teaching and learning situations suiting objectives, content and teaching methodologies with the course design, contributing to the quality of education as well as be aware of how to incorporate new technologies to the teaching work; (ii) coordinate research and participate in research groups to produce theoretical and practical knowledge; and (iii) master content and methodologies in order to convert scientific knowledge into curricular knowledge, considering their material conditions and their students.

However, for the teaching profession in Accounting, apart from specific knowledge, others are necessary to the professor: specialized training in the field, general education, didactic teaching, structure and functioning of higher education, education planning, and psychology of learning, teaching and assessment methods and techniques [START_REF] Gil | Didática do Ensino Superior[END_REF]. "For this purpose, it is not enough to know the specific content, professors must be able to know how learning occurs at each stage of human development, the ways of organizing the learning process and the methodological procedures for each content" [START_REF] Kuenzer | Training policies: the establishment of the identity of the teacher Sobrante[END_REF].

This approach is grounded on the epistemological conceptions that professors have to respect the knowledge that underlies these pedagogical act, i.e., expresses a paradigm of educational thought on the understanding that people have of knowledge that empowers professors in pedagogical practices [START_REF] Tardif | Saberes docentes e formação profissional. 9th. Edition. Vozes[END_REF].

A study of competencies for the practice of teaching conducted with 267 professors in classroom courses in Northeast Brazil, assumes as its theoretical basis the responsibilities arising from the research [START_REF] Pereira | Competencies for teaching and research: a survey of teachers of chemical engineering[END_REF]. Additionally, two competencies were included in the survey: Commitment and Flexibility [ [START_REF] Vasconcelos | Teachers in accounting: a study on skills for the practice of teaching in classroom courses in Northeast Brazil[END_REF]. The measurable attributes are shown in Table 2 [START_REF] Vasconcelos | Teachers in accounting: a study on skills for the practice of teaching in classroom courses in Northeast Brazil[END_REF][START_REF] Pereira | Competencies for teaching and research: a survey of teachers of chemical engineering[END_REF].

Proactivity

Have personal initiative to practice concrete actions that contribute to the improvement of the educational process in general.

Empathy

Promote trust and harmony with the students leading to a greater degree of openness to accept their advice and suggestions.

Flexibility

Adapt to new situations when necessary, face new challenges in the educational processes in which you operate. Be willing to revise the teaching process based on results of assessments made. Making selfassessment of your work as a professor.

Statistical analysis showed that all competencies achieved an average above 7.9 in the perception of respondents, on a scale of 0 to 10 at the level of perceived importance. The best results were Ethics (9.2), Commitment, Flexibility, Interpersonal Relationship, Planning and Leadership. Didactic-pedagogic competence was in the final position, with an average of 7.9 [START_REF] Vasconcelos | Teachers in accounting: a study on skills for the practice of teaching in classroom courses in Northeast Brazil[END_REF].

Additionally, some important factors were tested for a better professor performance. They are [START_REF] Vasconcelos | Teachers in accounting: a study on skills for the practice of teaching in classroom courses in Northeast Brazil[END_REF]: 1. Title (professors who have stricto sensu courses versus those who do not). 2. Employment at the institution of higher education (professors who have more hours versus teaching fewer hours). 3. Time experience as a professional in the accounting area (professors who have longer experience as professionals in the accounting area versus professors with less experience). 4. Research and extension (professors who have publications or participate in research projects and extension versus professors who did not participate in these projects or do not have publications).

The results of the statistical tests showed that the title factor showed a statistically significant difference (95%) of PhD professors and PhD students in the didactic and pedagogical competence, Commitment and Planning in relation to other professors in the sample. The length of professional experience also proved influential in determining the most competent professors [START_REF] Vasconcelos | Teachers in accounting: a study on skills for the practice of teaching in classroom courses in Northeast Brazil[END_REF].

In another survey of 95 American professors who were certified Accounting PhD, the following skills for teaching accounting were investigated [START_REF] Marshall | The accounting education gap[END_REF]: skills to teach accounting topics; skills to teach various subjects and teaching styles; research skills and publication; the ability to advise students and participate in curriculum development; skills related to the transmission of critical thinking, communication, writing, teamwork, and other non-technical accounting skills; and participation in Professional Continuing Education.

The calculated results indicate that teaching experience was the most influential item in the acquisition of valued skills, after the ability to conduct research in which the preparation made by the doctoral program was the item most influential [START_REF] Marshall | The accounting education gap[END_REF].

Another PhD research, with the aim to investigate the association between professor qualifications and student performance of undergraduate Accounting students [START_REF] Miranda | Relationship between teacher qualifications and student performance in undergraduate accounting in Brazil[END_REF] considered the qualification in three areas of professor training: Academic qualification, Professional qualification and Pedagogical qualification. It investigated the literature, the factors that constitute the teaching of these skills Accounting and validated by means of the Delphi Technique [START_REF] Miranda | Relationship between teacher qualifications and student performance in undergraduate accounting in Brazil[END_REF]. Components factors calculated by the author are described: i) Academic qualification: Title: PhD (preparation for research), master, specialist, acting as referee or reviewer of scientific journals, work in HEIs with exclusive dedication, owning publications in scientific journals, participation in associations or bodies of research. Thus, it was found that the academic qualification relates to professor preparation for conducting research on the topics taught; ii) Professional qualification: Acting in the accounting profession; as a consultant, advisor or referee; participation in professional associations or regulatory agencies; development of applied research involving academic environment and the community, participation in university extension projects with community involvement; and iii) Pedagogical qualification: Offering preparation programs for professors, support professor participation in research projects and scientific events; support professor participation in stricto sensu courses from other HEIs; promotion of scientific events that include education / teaching; having strict professor training course stricto sensu, lato sensu and extension; research projects related to teaching, and teaching experience.

A survey with 20 professors and 209 students of Accountancy [START_REF] Del Mundo | The accounting teachers of Batangas: their profiles competencies and problems[END_REF] in the Philippines was carried out. The study aimed to evaluate the skills and teaching skills instruction, management, human resources, technical, conceptual and personal and social characteristics. The skills and abilities assessed [START_REF] Del Mundo | The accounting teachers of Batangas: their profiles competencies and problems[END_REF] are described in Table 3. Prepares and plans for each class lesson; Lectures and demonstrations are clearly, forcefully and interestingly presented; Has properly balanced theory and practice; Summarizes at the end of each step in a lesson, and gain at the conclusion of the complete presentation; Introduces financial statements and financial information from actual companies; Uses published financial information (such as article in business pages of newspapers, magazines and journals) to reinforce understanding of assignment material; Encourages students interest by showing them how accounting information can be of use in decision-making; and Encourages students to tackle ethical issues in the application of accounting principles and procedures. in conceptual skills Stresses fundamental concepts rather than trivial procedures; Explains the accounting concepts at more complex levels as the students gain sophistication and understanding; Uses the experience of students in presenting topics or making use of concepts with which they are familiar; Provides real-world examples at every stage that illustrate the topics consistent with the theoretical treatments; and Cites references to international standards and practices. in personal and social traits Conducts himself in a dignified and professional manner; Is well groomed; uses appropriate attire; Is fair and impartial to all students; no favoritism; Has the attitude of respect for the ideas of others; and Is enthusiastic, resourceful and creative (Moves naturally about the room).

The results showed that professors are efficient in the use of teaching skills and management skills. They also possessed human skills and techniques required to ensure the formation of competitive market students [START_REF] Del Mundo | The accounting teachers of Batangas: their profiles competencies and problems[END_REF].

An exploratory study of professors in the areas of Business and Accounting of higher education institution was conducted in Mexico. The research had the purpose of identifying the skills in information technology, and analyze the factors that determine the use of these technologies, for these professors. The results revealed four ICT skills [START_REF] Pedraza | The ICT teaching skills in the areas of business and accounting: an exploratory study in higher education[END_REF]: (i) use of text files and tools, (ii) capabilities in the operating system, (iii) use of database and multimedia; and (iv) preparation of presentations and Internet use. The factors identified by professors in the sample were: Positive view of teaching using ICT, teaching and training in the use of such technologies and availability of infrastructure [START_REF] Pedraza | The ICT teaching skills in the areas of business and accounting: an exploratory study in higher education[END_REF].

Other studies have been conducted taking into consideration students' perception about Accounting professor qualifications and their relevant characteristics. The main results are shown in Table 4.

Table 4. Main characteristics of the professor by the student perception

Authors Results [START_REF] Celerino | Attributes and pedagogical practice of accounting professor who has success in the university environment: a view of academics[END_REF] students surveyed prefer professors who have a balance between the emotional and intellectual attributes, while the studies of Lowman highlight professors with intellectual stimulation; the reasons for the good professor are chosen based on the quality of the professor's pedagogic practice and mastery of content; educational and organizational attributes in the intellectual stimulation dimension and attentiveness, interest and helpfulness attributes in the interpersonal dimension; regarding pedagogical practice, professors are well respected, but rarely negatively evaluated, including the ability to challenge students, the forms of evaluation and enthusiasm to teach.

[39] students considered didactics, followed by theoretical knowledge, as the two most relevant skills out of five skills studied: didactics, relationship, level of demand, theoretical knowledge and market experience. [START_REF] Volpato | Brands of professionals to become teachers-reference[END_REF] students value the mastery of knowledge, didactics / methodology and teaching strategies, attitudes and personal attitudes of professors, but also value teaching that corresponds to the satisfaction of their interests and immediate needs. [START_REF] Gomes | Attributes and pedagogical practices of accounting professor who has succeeded in the classroom: a study of student perceptions in public HEIs[END_REF] content mastery as a key competence for Accounting professors.

[42] content mastery, clarity, motivation, readiness to answer questions and be communicative. [START_REF] Vasconcelos | Fatores que influenciam as competências em docentes de Ciências Contábeis[END_REF] factors for development of teaching skills were: A PhD: Didactic-pedagogical factors, planning and commitment; Influence of teaching experience in terms of time. [START_REF] Miranda | The knowledge of teachers-reference in accounting education[END_REF] the practice disciplines were perceived throughout the course as the most significant learning, being didactic or teaching methodology, attitudes and personal qualities of the professor the main reasons for the choice of teaching reference.

[45] students chose mastery of knowledge, teaching and market experience as the most relevant skills to the practice of teaching in the Accounting course.

Final Considerations

Analyzing the different approaches of the authors referred to, a consensus could not be identified about the teaching skills of professors. However, it is observed, in general, the presence of the three constituent elements of competencies: knowledge, skills and attitudes. Studies about Accounting Professor training are recent and tangent to the professor competencies. They are not dedicated to map them and identify their elements, nor even addressed how to develop them. Hence, it is important to reflect on what skills are necessary for this professor. This is the intention in the continuation of this study in depth.

The development of teaching skills in accounting requires additional studies, particularly in relation to distance education, which is still in progress.

On the other hand, universities worldwide have thought of new institutional arrangements, with flexible schedules and more sophisticated pedagogical architectures to meet the demands of a globalized and competitive market. This alternative also meets the increasingly empowered emerging challenges of the profession, including teaching scenario in the Brazilian accounting with a lack of professionals.

Based on the questions presented, it is understood that Accounting professors need to monitor innovative changes introduced in education and incorporate them or adapt them to their pedagogical practice as well as develop new teaching skills to work in this scenario.

Table 1 :

 1 Competencies for teaching and research

	Knowledge	Skills	Attitudes
	1. Master knowledge area	1. Interpersonal relationship	1. Commitment
	2. Didactic-pedagogic	2. Teamwork	2. Ethics
	3. Scientific methodology	3. Creativity	3. Proactivity
		4. Systemic view	4. Empathy
		5. Communication	5. Flexibility
		6. Leadership
		7. Planning

Table 2 :

 2 Skills and researched measurable attributes

	Competencies	Measurable attributes
	Mastering the	Have considerable knowledge of the subjects he/she teaches. Conduct
	knowledge area	research in areas related to the subjects taught
	Didactic-	Possess fundamental knowledge of teaching and learning concepts.
	pedagogic	Attend educational didactic courses
	Interpersonal	Establish harmonious and healthy relationship with students. Manage to
	Relationship	balance the conflicts that may arise in relation to the students
	Teamwork	Cooperate and get cooperation of colleagues in teaching activities with
		common goals
	Creativity	Create innovative solutions in educational activities under their
		responsibility.
	Systemic view	Realize the integration and interdependence between the subject and
		other subjects taught in an undergraduate course
	Reflection	Reflect with students on the relationship between what they are learning
		and global aspects of science and / or society as a whole
	Communication	Listen, process, and understand the different needs of students and
		provide appropriate feedback
	Leadership	Encourage students to achieve personal goals in their learning process.
		Influence students regarding their personal responsibilities in their
		learning process
	Planning	Know how to elaborate syllabus and courses programs of undergraduate
		disciplines. Know how to prepare teaching materials to support course
		activities. Arrange the logical sequence of activities for each lesson
		taught.
	Commitment	Commitment to obtaining positive results in educational activities under
		their responsibility. Be available to provide out-of-class support to
		students.
	Ethics	Demonstrate respect for students; use a single evaluation criterion for all
		students.

Table 3 .

 3 Assessment of Competencies of Accounting Competence Assessment of Competencies of Accounting Instructional SkillsStates clearly the objectives of the subject / lesson; Presents concepts clearly; Has a thorough mastery of the subject matter; Updated with latest development in the field and can relate subjects to other fields and life situations; Welcomes questions pertinent to the subject matter; Stimulates students' interest in the subject; Encourages students to have a more critical thinking about accounting problems; Encourages creative thinking in solving accounting problems; Gives tests within the subject matter already discussed; Has a good command of the language instruction; Makes use of various teaching aids; Presents lessons using the appropriate teaching strategies and methods like recitation, lecture, demonstration, etc. to ensure the students understanding; and Has good diction, clear and modulated voice.

	in	Maintains order, cleanliness and discipline in the classroom; Make the
	management	classroom conducive to learning; and Stimulates students' respects to
	skills	professors and college officials.
	in human	Shows genuine interest in students; Gives rewards to deserving students;
	skills	Handles class and students' problem(s) with fairness and understanding; and
		Inspires students to be self-reliant and disciplined.
	in technical
	skills