THE RELATION OF THE EXAMINATION OF ACCOUNTING SUFFICIENCY WITH THE STUDENT PERFORMANCE AND THE QUALITY OF THE SUPERIOR COURSES IN ACCOUNTING SCIENCES OF BRAZIL
The study aimed to analyze if there is an association of the approval index in the accounting sufficiency exam with the student performance and the quality of the higher courses in Brazil. For this, the data provided by the Federal Accounting Council (CFC) were used, in terms of the number of approv...
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| Principais autores: | , , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/10682 |
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| Resumo: | The study aimed to analyze if there is an association of the approval index in the accounting sufficiency exam with the student performance and the quality of the higher courses in Brazil. For this, the data provided by the Federal Accounting Council (CFC) were used, in terms of the number of approved in the examination of sufficiency by state of the federation, the notes of the National Examination of Student Performance (ENADE) and the average grades By state of the Preliminary Course Concept (CPC). To evaluate the data, descriptive analyzes by state, all variables, dispersion diagram and Pearson correlation matrix were used to verify the degree of association of the variables. The descriptive analysis shows that the state with the highest pass rate in the sufficiency test was Santa Catarina and the state with the lowest approval was Acre. About ENADE, the performance was evaluated in 2009, before the sufficiency exam, and 2012, after the exam requirement. The data point to a 15.12% increase in students' performance after the compulsory exam. The dispersion analyzes showed a moderate trend among the variables, and the correlation matrix indicates that the degree of approval in the CFC sufficiency test is positively associated with Enade and CPC at the level of 69.28% and 50.57%, respectively. Through the results obtained through statistical analysis, it is evident that there is an association between the accounting sufficiency test and students' performance and the quality of the higher courses in Accounting Sciences in Brazil. |
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