Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?

Detalhes bibliográficos
Autor(a) principal: Bandeira, Leonardo dos Santos
Data de Publicação: 2024
Outros Autores: Meurer, Alison Martins, Silva, Jeová Brito
Tipo de documento: Artigo
Idioma: por
Título da fonte: EAD em Foco
Texto Completo: https://eademfoco.cecierj.edu.br/index.php/Revista/article/view/2105
Resumo:  The Sufficiency Exam aims to evaluate average knowledge on the part of those who intend to act as accounting professionals. The study aims to compare the performance of traditional education versus online education based on the approval rates of the Sufficiency Exam at the Federal Accounting Council. There is no longitudinal discussion of student performance in the Sufficiency Examination considering traditional education and online education modalities. The evidences of this study are reference material to identify trends and promote the improvement of the training process of Brazilian accounting professionals. The 40,013 observations were grouped by federation states and teaching modality distributed between the first edition of 2019 and the second edition of 2022, generating 432 observations. Data were analyzed using descriptive statistics, Student's t-test for two independent samples, and ANOVA with post hoc Games-Howell. It was identified that the traditional education modality had better performance rates than online education. In addition, differences were identified between the periods under analysis, and after the second edition of 2020, there was a drop in students’ performance. The research draws attention to the drop in students’ performance, especially in the traditional education, and indicates that for some states of the federation, online education students have achieved better performance.   Keywords: Teaching modality. Traditional Education. Online education. Sufficiency exam.
id CECIERJ_0a5ea03cd399e4c85188887263391388
oai_identifier_str oai:ojs.eademfoco.cecierj.edu.br:article/2105
network_acronym_str CECIERJ
network_name_str EAD em Foco
repository_id_str
spelling Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal? Ensino Presencial versus Ensino à Distância: O Que os Índices de Aprovação no Exame de Suficiência do Conselho Federal de Contabilidade Revelam?Modalidade de ensinoEnsino presencialEnsino à distânciaExame de suficiênciaTeaching modalitySufficiency examOnline education Traditional Education The Sufficiency Exam aims to evaluate average knowledge on the part of those who intend to act as accounting professionals. The study aims to compare the performance of traditional education versus online education based on the approval rates of the Sufficiency Exam at the Federal Accounting Council. There is no longitudinal discussion of student performance in the Sufficiency Examination considering traditional education and online education modalities. The evidences of this study are reference material to identify trends and promote the improvement of the training process of Brazilian accounting professionals. The 40,013 observations were grouped by federation states and teaching modality distributed between the first edition of 2019 and the second edition of 2022, generating 432 observations. Data were analyzed using descriptive statistics, Student's t-test for two independent samples, and ANOVA with post hoc Games-Howell. It was identified that the traditional education modality had better performance rates than online education. In addition, differences were identified between the periods under analysis, and after the second edition of 2020, there was a drop in students’ performance. The research draws attention to the drop in students’ performance, especially in the traditional education, and indicates that for some states of the federation, online education students have achieved better performance.   Keywords: Teaching modality. Traditional Education. Online education. Sufficiency exam.O Exame de Suficiência visa a avaliação de conhecimentos médios por parte daqueles que pretendem atuar como profissionais da contabilidade. O estudo objetiva comparar o desempenho dos estudantes do ensino presencial versus ensino à distância a partir dos índices de aprovação no Exame de Suficiência do Conselho Federal de Contabilidade. Não se nota uma discussão longitudinal do desempenho dos estudantes no Exame de Suficiência considerando as modalidades de ensino presencial e à distância. As evidências expostas neste estudo apresentam-se como material de consulta a fim de identificar tendências e promover o aprimoramento do processo de formação dos profissionais contábeis brasileiros. As 40.013 observações foram agrupadas por unidades da federação e modalidade de ensino distribuídas entre a primeira edição de 2019 e a segunda edição de 2022 gerando 432 observações. Os dados foram analisados por meio de estatística descritiva, teste t de Student para duas amostras independentes e ANOVA com post hoc de Games-Howell. Identificou-se que a modalidade de ensino presencial apresentou melhores índices de aproveitamento que o ensino à distância. Além disso, foram identificadas diferenças entre os períodos em análise, sendo que após a segunda edição de 2020 houve uma queda no desempenho dos estudantes. A pesquisa chama a atenção para a queda do desempenho dos discentes, em especial, da modalidade presencial e indica que para algumas unidades da federação os estudantes do ensino à distância têm alcançado melhor desempenho.Fundação Cecierj2024-02-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://eademfoco.cecierj.edu.br/index.php/Revista/article/view/2105EaD em Foco; Vol. 14 No. 1 (2024); e2105EaD em Foco; Vol. 14 Núm. 1 (2024); e2105EaD em Foco; v. 14 n. 1 (2024); e21052177-8310reponame:EAD em Focoinstname:Fundação Centro de Ciências e Educação Superior a Distância do Estado do Rio de Janeiro (CECIERJ)instacron:CECIERJporhttps://eademfoco.cecierj.edu.br/index.php/Revista/article/view/2105/892Copyright (c) 2024 EaD em Focohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBandeira, Leonardo dos Santos Meurer, Alison Martins Silva, Jeová Brito2024-04-12T00:17:31Zoai:ojs.eademfoco.cecierj.edu.br:article/2105Revistahttps://eademfoco.cecierj.edu.br/index.php/RevistaONGhttp://eademfoco.cecierj.edu.br/index.php/Revista/oai||eademfoco@cecierj.edu.br2177-83102177-8310opendoar:2024-04-12T00:17:31EAD em Foco - Fundação Centro de Ciências e Educação Superior a Distância do Estado do Rio de Janeiro (CECIERJ)false
dc.title.none.fl_str_mv Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?
Ensino Presencial versus Ensino à Distância: O Que os Índices de Aprovação no Exame de Suficiência do Conselho Federal de Contabilidade Revelam?
title Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?
spellingShingle Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?
Bandeira, Leonardo dos Santos
Modalidade de ensino
Ensino presencial
Ensino à distância
Exame de suficiência
Teaching modality
Sufficiency exam
Online education
Traditional Education
title_short Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?
title_full Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?
title_fullStr Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?
title_full_unstemmed Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?
title_sort Traditional Education versus Online Education: What Do the Approval Rates in the Federal Accounting Council's Sufficiency Examination Reveal?
author Bandeira, Leonardo dos Santos
author_facet Bandeira, Leonardo dos Santos
Meurer, Alison Martins
Silva, Jeová Brito
author_role author
author2 Meurer, Alison Martins
Silva, Jeová Brito
author2_role author
author
dc.contributor.author.fl_str_mv Bandeira, Leonardo dos Santos
Meurer, Alison Martins
Silva, Jeová Brito
dc.subject.por.fl_str_mv Modalidade de ensino
Ensino presencial
Ensino à distância
Exame de suficiência
Teaching modality
Sufficiency exam
Online education
Traditional Education
topic Modalidade de ensino
Ensino presencial
Ensino à distância
Exame de suficiência
Teaching modality
Sufficiency exam
Online education
Traditional Education
description  The Sufficiency Exam aims to evaluate average knowledge on the part of those who intend to act as accounting professionals. The study aims to compare the performance of traditional education versus online education based on the approval rates of the Sufficiency Exam at the Federal Accounting Council. There is no longitudinal discussion of student performance in the Sufficiency Examination considering traditional education and online education modalities. The evidences of this study are reference material to identify trends and promote the improvement of the training process of Brazilian accounting professionals. The 40,013 observations were grouped by federation states and teaching modality distributed between the first edition of 2019 and the second edition of 2022, generating 432 observations. Data were analyzed using descriptive statistics, Student's t-test for two independent samples, and ANOVA with post hoc Games-Howell. It was identified that the traditional education modality had better performance rates than online education. In addition, differences were identified between the periods under analysis, and after the second edition of 2020, there was a drop in students’ performance. The research draws attention to the drop in students’ performance, especially in the traditional education, and indicates that for some states of the federation, online education students have achieved better performance.   Keywords: Teaching modality. Traditional Education. Online education. Sufficiency exam.
publishDate 2024
dc.date.none.fl_str_mv 2024-02-22
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://eademfoco.cecierj.edu.br/index.php/Revista/article/view/2105
url https://eademfoco.cecierj.edu.br/index.php/Revista/article/view/2105
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://eademfoco.cecierj.edu.br/index.php/Revista/article/view/2105/892
dc.rights.driver.fl_str_mv Copyright (c) 2024 EaD em Foco
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 EaD em Foco
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Fundação Cecierj
publisher.none.fl_str_mv Fundação Cecierj
dc.source.none.fl_str_mv EaD em Foco; Vol. 14 No. 1 (2024); e2105
EaD em Foco; Vol. 14 Núm. 1 (2024); e2105
EaD em Foco; v. 14 n. 1 (2024); e2105
2177-8310
reponame:EAD em Foco
instname:Fundação Centro de Ciências e Educação Superior a Distância do Estado do Rio de Janeiro (CECIERJ)
instacron:CECIERJ
instname_str Fundação Centro de Ciências e Educação Superior a Distância do Estado do Rio de Janeiro (CECIERJ)
instacron_str CECIERJ
institution CECIERJ
reponame_str EAD em Foco
collection EAD em Foco
repository.name.fl_str_mv EAD em Foco - Fundação Centro de Ciências e Educação Superior a Distância do Estado do Rio de Janeiro (CECIERJ)
repository.mail.fl_str_mv ||eademfoco@cecierj.edu.br
_version_ 1798316347091845120

Registros relacionados