Satisfacción del estudiante de contabilidad respecto al desempeño docente según su rango de antigüedad Accounting Student Satisfaction Regarding Teaching Performance According to Seniority Range

Palabras clave: competencias docentes, percepción estudiantil, educación superior. Abstract The objective of this research is to determine the student’s degree of motivation, as well as the academic growth of the students, undoubtedly depends on the teaching work, so there must be a balance between the skills and competencies of the educators, which is the responsibility of the authorities.


Introduction
Teachers, on certain occasions, after consecutive years of doing the same thing, can lose perspective of how they teach the class. Taking into account the above, and in order to know the satisfaction of higher education students about their long-serving teachers, it is intended to know from the student perspective if the teachers are competent, have sufficient knowledge, if they are capable of transmitting the basic elements about the contents of the subject, if they have the same motivation to teach as a teacher who is starting work in the institution. The university-level teacher who teaches first-year subjects finds himself with Vol. 12, Núm. 24 Enero -Junio 2022, e366 quite heterogeneous groups, students who come from totally different study houses, have different habits, styles and perceptions in educational terms (Hamer, 2015). The research that was carried out is a first attempt to find identifiable characteristics in the teachers of the educational program of the Public Accountant career of the Technological Institute of Chetumal.
Universities have the responsibility to train professionals with skills, knowledge and attitudes that allow them, in addition to understanding, to adapt to changes, without neglecting to consider how to influence any process that makes social transformation possible today (García and Maquilon, 2011).
For Rodríguez et al. (2018), students must increase the skills acquired and appropriate new ones, in other words, increase their professional potential, which, in turn, will promote the competitiveness of teachers. The study houses are jointly responsible for guaranteeing that the team of teachers has the necessary skills to carry out quality teaching-learning (Celis, 2021). There are factors that predominate in the development and training of the student; it is not enough for the teacher to know how to impart knowledge of the subject at a higher level, but also pedagogical wisdom (Portocarrero y Barrionuevo, 2019).
At the time of carrying out the educational practice, formulations and expectations related to the expected behavior of the teacher according to the context, inside and outside the classroom, come into play, great ideas about what would be the skills, attitudes, qualities and the methodological process that would have to meet to be a highly competent professional (Hamer, 2015). Teaching can be a merely transformative task for everyone who practices it and for those who receive the fruits of good teaching (Celis, 2021). According to Carazo (1999, cited in Solanes, Núñez andRodríguez, 2008), the teacher has the responsibility to provide all his knowledge to his students in order to develop their skills without neglecting one of the primary tasks of the educator: motivation. , which must be sought every day to achieve the skills and cover the objectives established in the curriculum of the educational program. defined as "stabilized sets of knowledge, type behaviors, standard procedures, types of reasoning, which can be put into practice without new learning" (p. 36 ). The development of competencies requires integrating different knowledge (knowing how to do, knowing how to be, knowing how to know and knowing how to live together) with the aim of being able to carry out a variety of activities and solve problems (González, 2018).

Teacher competencies include:
• Basic knowledge of the profession.
• Communication skills. Here communicative competence is considered as the box of strictly linguistic resources, yes, but it also includes the tools for the development of interpersonal relationships, the generation of empathic understanding, together with the correct handling of social situations that arise in any area where the student develops, that is, both in the houses of studies and in society (Pérez, 2017).
• Problem resolution. According to Benzing, Manh and Kara, 2009), the ability to solve problems, having relationships with other people, as well as being able to communicate, generally help to meet the planned objectives.
• Ability to organize and plan. (Arriagada, 2002) pointed out that planning contributes to obtaining the expected results. It is merely necessary because it forces organizations to a certain link, specifically in their ethics and decisionmaking process, as well as to set objectives and goals • Ability to work in a team.
Vol. 12, Núm. 24 Enero -Junio 2022, e366 • Ethical commitment. Including the elements related to the representation of the profession, including ethics and values, is essential for a good teacher (Fierro, Román and Martínez, 2021); • Responsibility at work.
• Motivation at work. For Chiavenato (2017), motivating staff in order to increase organizational performance standards today, in a highly competitive business world with extreme constant changes, is a matter of survival in organizations. It is the most important skill among the merely professional world. It is not only about having the required motivation but also about having the ability to transmit it to others. In the educational field, it is about incorporating every need, goal of the student and reaching the objectives of the educational program. Motivation can be considered as the degree to which the student strives to achieve their academic goals, because these are perceived as something very useful and, in turn, highly significant (Hernández, 2005). Motivation refers to that psychological force that drives people to take action: aspiration, will and behavior (Azmi, 2017).

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Care for improvement and quality. The teaching staff has the duty to provide educational quality by simple professional ethics. Currently, most schools operate guided by the competency model, which encourages the student to seek continuous improvement. A competent professional (including the facilitator) should be able to adapt and transfer the skills acquired (Pavié, 2011).

Conceptualization of perception, categories according to years of service and skills
We understand as perception the accumulation of processes generated in the individual's mind, in which the brain interprets the stimuli that are collected through the senses and that have the surrounding environment as a source, thus creating a conscious impression that can be interpreted as reality. Considering the above, this study aims to measure the degree of satisfaction that students have through the perception of quality in the educational service.
In order to understand and measure the perception that students have of the Public considered (Rodríguez et al., 2018): long-serving teaching staff with more than 15 years of service; intermediate teacher who has 10 to 15 years of service and new teacher who goes from 0 to 9 years of service. Therefore, the long-lived teacher is one who has many years of experience within the same university; the intermediate teacher, although he has experience, does not exceed the years of the aforementioned category, and the new teacher is one who has relatively little time in teaching functions.
On the other hand, to identify the competences of the teaching staff and those established in the study program and therefore that should be developed in the student, it is necessary to define competence as a concept.
For Montoya and Farías (2018), a competency is defined as the individual's ability to perform an activity in a standard professional environment. They specify that there are three different and complementary aspects that characterize the competence, the attitudinal one that implies the management of behavior based on values and ethics, the cognitive one that refers to the development of knowledge and the use of the technique and finally the procedural one that It refers to the abilities and skills of the individual.
As Segovia (2019) states, the student is the main reason in higher level institutions, to achieve the goal of training professionals in any nation and thereby promote the prestige of organizations.

Teacher competencies and classification
Teachers classified as long-lived and who have a large number of years of teaching experience (more than 15 years), are considered to meet the minimum standard competencies for the profession by virtue of the fact that they are subjected to institutional evaluations each school year that can involve several edges (Rodríguez et al., 2018); it is also considered that This type of teacher is well valued thanks to the accumulation of professional virtues with which it counts, it does not imply that all of the above allows them to be adapted to the constant changes that the development of education entails derived from current problems and the constant changes in the politics within institutions. In addition to the above, in many cases Information and Communication Technologies tend to be a brake on the adaptability of these teachers to their environment.
As for teachers classified as intermediate, ranging from nine to 15 years of teaching experience; they are considered in the same way with a solid base of knowledge about their area of study, their pedagogical update and in their subject is permanent, it is considered that their experience has allowed them to improve their skills to efficiently transmit the necessary knowledge and skills, its framework of action is attached to ethics and institutional values (Rodríguez et al., 2018).
Finally, in the classification are new teachers or those who have from zero to nine years of service; it is considered that their knowledge and skills are basic to cover what is established in the study program of the entrusted subject, this practice will be refined over time in order to improve their teaching practice; the attitude is attached to the ethics and values of the organization, however, they require the implementation of a wide range of strategies to maintain the motivation and interest of the students.

Teacher motivation and longevity
The motivation of teachers with many years of service (long-lived teachers) decreases over the years, this is attributed to the constant repetition of academic cycles and little renewed study plans (Rodríguez et al., 2018) . Consequently, the routine becomes tiresome for the teachers and translates into a monotonous execution, so it is inferred that this vicious circle generates a lower degree of interest for the students.
The professor with many years of service or with more than 15 years of academic work, resorts to customs and unusual pedagogical practices; however, educational models have evolved, added to the constant promotion of human rights, they have manifested themselves in radical changes in the way of providing educational services; currently the rights of students are considered a cornerstone of institutional work.
In this sense, educational institutions aim to train competent professionals and cover the training required by society. Old-fashioned methods, in many cases, do not fit in with the modern world.
At present, mutual work is promoted between the educational institution and the family nucleus, where parents are considered a very important element in the student's educational process, as pointed out by Solís, Aguilar and Pinzón (2017

Teachers with many years of service from the perception of students
Although the discourse when imparting is only one, when comprehensively analyzing the educational reality, five dimensions become evident, regardless of the level or modality: instructional, motivational, affective, ethical and social (Suescun, 2015).
In the research, the focus was on the motivational and instructional dimensions or the development of skills, it was considered to measure and observe a relationship with the quality of the service, equating the latter with the degree of satisfaction of the student.
From this perspective, it is possible to point out the motivation and the development of competencies of each of the categories or segments of teachers have different characteristics, which generates an uncertainty that affects the academic performance of the student.
Their pedagogical and motivational strategies, as well as the way of providing knowledge and the way of developing skills present substantial differences. Consequently, Vol. 12, Núm. 24 Enero -Junio 2022, e366 the common problems that an educational institution presents become more intense, negatively influencing relevant indicators such as student desertion, low participation in external scientific academic events and terminal efficiency.
Although these institutional problems could be attributable to external factors such as lack of economic resources, psychosocial factors derived from the family environment, among others, a part can also be attributed to the academic performance of teachers, where extracurricular work becomes necessary to prosecute those needs presented by the students, the accompaniment work is vital in overcoming the academic achievements of the students.
The student's lack of motivation often has its origin in a lack of sense about what she is studying, coupled with a lack of strategies and knowledge of study techniques (Alvarado, García y Cornejo, 2016).

Approach
A quantitative approach was used. Thus, the information provided by the students was analyzed, who rated their teachers according to the degree of experience, based on the years of teaching experience. To provide analytical depth on the subject, the point of view of the students towards the long-lived teachers was considered. The perception of the teachers they had in the weighing, at the beginning of their studies, and the one they had more recently, was considered.

Type of study
This study was of a correlational type. It included the handling of variables and, for this, Spearman's ro was used. The phenomenon was observed in its natural context. The results were obtained thanks to the measuring instrument that was carried out.
Why is it important to collect student information in a questionnaire? Because it is the primary client of the academic services provided by public and private university houses of study, as well as the sociocultural impact of its professional teaching, and this will have an impact on the development of technological issues, science and, above all, sustainability. (Segovia, 2018).

Measuring instrument
Considering the study by Rodríguez et al. (2018), the questionnaire was used as a

Results
In order to determine the existence of a correlation between the variables related to student satisfaction with respect to teaching performance, taking into account each of the Spearman's river hypothesis test for the performance of long-lived teachers.
The following hypotheses are proposed for each of the variables that represent teaching performance: • H0 = The variables are independent.
Vol. 12, Núm. 24 Enero -Junio 2022, e366 As can be seen in table 1, the degree of significance for the three components that measure the performance of long-lived teachers was below 0.05, so the alternative hypothesis is accepted for each of the variables studied and it is established that there is a correlation between the general satisfaction of the student with the performance of long-serving teachers for each component analyzed. ** La correlación es muy representativa en el nivel 0.01 (bilateral).

Fuente: Elaboración propia
In relation to Component1_L, which shows mastery of teaching skills, it can be seen in table 1 that the correlation is direct, with a coefficient of 0.409, so it is possible to affirm that the strength of association is moderate, this is due to because it is relatively far from the value one.
Similarly, it is observed that for Component 2_L, which takes into account the teacher's knowledge of the topics covered in the subject, there is a correlation between student satisfaction and long-term teacher performance. The relationship between these variables is considered direct and, taking into account that the coefficient was 0.552, it is established that the association strength is moderate because it is relatively far from the value of one.
As for Component 3_L, there is also a correlation between student satisfaction and long-serving teacher performance. It should be remembered that this measures the teacher's ability to transmit and develop skills in their students. Thus, it can be seen that the relationship between these variables is direct, and with a coefficient of 0.359 the strength of association falls in the moderate-low range, since it is far from the value 1.

Vol. 12, Núm. 24 Enero -Junio 2022, e366
For all three cases, the correlation is direct, that is, if you increase one variable, it will consequently increase the other; however, and considering that the correlation range goes from zero to one, the variable with the greatest strength of association was presented by Component 2, which integrates the items related to mastery and the teacher's knowledge of the subject. The component with the lowest strength of association is component three, which denotes low skills on the part of teachers to transmit skills to students.
In this sense, it can be affirmed that the long-lived teacher has a high degree of knowledge and mastery of the topics established in the curriculum, he has sufficient pedagogical resources to transmit that knowledge, however, it is difficult for him to develop the skills required in your students.
Spearman's river hypothesis test for the performance of intermediate teachers.
The following hypotheses are proposed: • H0 = Variables are independent Componente1_I, which indicates the degree of mastery of the skills for a teacher, it is observed that the relationship is direct and a coefficient of 0.397, for which the strength of association is considered to be low, because the result is relatively far from the value one.
For Component 2_I, the aforementioned table shows a correlation between the general satisfaction of the student with the performance of the intermediate teachers (this variable shows the mastery of the topics and the subject by the teacher). Similarly, there is a direct relationship between these variables, and considering the coefficient of 0.494, it is established that the strength of association is moderate because it is relatively far from the value one.
Similarly, for Component 3_I, which condenses the teacher's ability to transmit and develop skills in their students, there is a correlation between student satisfaction and the performance of intermediate teachers. Once again, therefore, it can be stated that the relationship between these variables is direct; furthermore, with a coefficient of 0.405, the strength of association is moderate, since its value is far from one.
For the three cases, a moderate and direct correlation between the investigated components is verified; however, it is appreciated that Component 2 has a greater strength of association, so it is inferred that the greater weight on the general satisfaction of the student is related to the mastery and experience of the intermediate teacher on the subject to be taught.
Component 1 presents the lowest degree of correlation, which suggests a low mastery of the teacher in the competencies of her profession.
In this sense, it can be affirmed that the intermediate teacher presents solidity in the mastery of the subjects and contents of his subject, he has greater facility to develop the required competences in his students, but he presents a low performance in his pedagogical performance due to the lack of the competencies that a teacher must master.
Hypothesis test for the performance of new teachers using Spearman's river.
The following hypotheses are established: • H0 = The variables are independent.

Fuente: Elaboración propia
According to the results of table 3, the alternative hypothesis is accepted due to the degree of significance, which was less than 0.05 for the three components analyzed. Then, it is affirmed that there is a correlation between the general satisfaction of the student and the variables that observe the degree of performance of the new teachers.
Specifically, regarding the Component1_N variable, it stands out that the relationship is direct; With a coefficient of 0.417, it is considered that the strength of the association between satisfaction and the variable that measures the degree of mastery of teaching skills is moderate, since it is relatively far from the value of one.
Regarding the variable Component2_N, according to the results presented in the same table, it is possible to determine that there is a correlation between the general satisfaction of the student with the variable that indicates the mastery of the topics and the subject by the new teacher. A direct relationship between these variables is presented and considering the coefficient of 0.406, the strength of association can be established as moderate because it is relatively far from the value 1.
For the Component3_N variable, it can be seen that there is a correlation between the general satisfaction of the student with the variable that indicates the capacity of the new teacher to transmit and develop the skills to their students. It can also be stated that the relationship between these variables is direct; with a coefficient of 0.324, the strength of association is moderate-low, due to the fact that its value is relatively far from one. In all three cases, a moderate and direct strength of association is observed, but the greatest weight is observed around Component 1, which is theoretically based on the teaching skills that the new teacher must master when teaching their classes. A lower association with Component 3 is observed, which shows few abilities to transmit the skills to the students.
From what has been described above, it can be established that the strength of the new teacher is found in the greater command of the pedagogical skills that a teacher must handle, his command of the subjects and contents of the subject are sufficient, but he presents greater difficulty in develop the skills required in their students.

Discussion
The results found show that there is a direct relationship between student satisfaction With respect to mastery of teaching skills (Component 1), students perceive greater academic satisfaction in new teachers (0.417) than in long-serving teachers (0.409). This means that new teachers make a greater effort to acquire skills that allow them to enhance the teaching-learning process, and this is perceived as something positive and is even the most valued by students. However, the intermediate teachers were the ones who obtained the lowest score in this area (0.397), which suggests an area of opportunity to direct the institution's academic policies that allow strengthening the teachers' skills.
The results of Component 2, which refer to mastery of the topics that are part of a which indicates another area of opportunity in which the institution should focus.

Conclusions
As stated in the previous section, the results show that there is agreement between the theoretical approaches and the empirical results. Through the applied methodology and information processing, a clearer way was found to determine the degree of satisfaction that students have about teachers according to their seniority range.
Based on the classification of teachers by seniority, convincing results were found that allowed explaining the student's response. Long-lived teachers show great strength in mastering the subject. However, its teaching methods and strategies have not been updated, which is reflected in a low interest on the part of the students, resulting in a limited development of the skills established for the subject.
Regarding the results with intermediate teachers, it is observed that they try to balance their teaching practice, between traditional methods and strategies, complementing it with the generation of learning environments ad hoc to the reality of their students, which allows a better understanding and maintain adequate motivation that translates into a better development of skills.
Regarding the new teachers, it is observed that in their teaching practice they use innovative methods and strategies that allow the student to stay motivated; They include ICT among their tools in order to develop transversal skills that complement those established for the subject. However, the lack of experience affects the difficulty to stimulate the development of skills in their students.
From this perspective, educational institutions should implement comprehensive strategies in their teacher education and training programs, in order to cover those areas of opportunity identified with this type of study, in order to provide tools and skills according to real needs. presented by the students, who are the main reason for the educational service.
Vol. 12, Núm. 24 Enero -Junio 2022, e366 We cannot expect different results if the actions carried out in the educational task remain the same, therefore, it is necessary to identify these differences between segments of the academic staff, as has been presented in this study, and consider the results in order to provide more personalized attention. to cover the gap in student satisfaction. This research serves as a tool for all people and future research that wishes to have a more precise conception of the perception of students towards the satisfaction of the service provided by teachers, with the aim of complementing and improving the commitment of each one.

Future lines of research
Continuing with the approach to higher level student satisfaction, taking into account the categorization of teachers present in this work, will bring useful knowledge for the relevant hiring of teachers. In this sense, witnessing the perception that students have can be useful to find similar or different characteristics to those found here.