The Impact of Evaluation Use on Accounting Programs’ Performance: An Exploratory Study

• Autor(a) principal: Freitas, Sheizi
• Data de Publicação: 2016
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Institucional da UFBA
• Texto Completo: http://repositorio.ufba.br/ri/handle/ri/21072
• topic: evaluation use; performance; higher education; accounting

The Brazilian program of higher education evaluation, broadly known as the National Exam of Students’ Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated. Our present research addresses the impact of ENADE evaluation report utilization on multiple higher education accounting programs’ performance in their subsequent evaluation. Based upon theoretical support from literature about evaluation use, a web-based survey was developed and provided across the country to the coordinators of accounting programs. From a response rate of 62% of the study target population and using multiple regressions, we found that there was a positive correlation between usage of the ENADE evaluation report and the performance of undergraduate accounting programs in their subsequent evaluation. Based upon the reviewed literature and, in accordance with these research results, it is possible to infer that the use of evaluation reports derived from the higher education evaluation system promoted by the Brazilian government can influence the decisions of educational institutions and promote improvement.