EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM

• Autor(a) principal: Sprenger, Kélim Bernardes
• Data de Publicação: 2019
• Outros Autores: Kronbauer, Clóvis Antônio, Silvestre, Adalene Olivia, Azevedo, Eduardo Ribeiro de, Alves, Tiago Wickstrom
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/69431
• topic: Accounting sufficiency exam; Average approval rates; Explanatory factors; Educational factors; Socioeconomic factors; Exame de suficiência contábil; Índice médio de aprovação; Fatores explicativos; Fatores educacionais; Fatores socioeconômicos

To assess the qualification of graduate in accounting that are ready to exercise their profession, the Conselho Federal de Contabilidade (CFC) instituted the accounting sufficiency exam as a requirement to obtain professional registration. In this context, this study aims to identify the factors that best explain the average approval rates in the ESC by federative unit (UF) in the period from 2011 to 2015. Initially, an analysis was made of the average approval rates in the ESC and, in order to verify the existence of a statistical difference between such UF, the ANOVA test was applied. Educational and socioeconomic factors, such as the Preliminary Course Concept (CPC), the concept obtained from the National Student Performance Examination (Enade), the Basic Education Development Index (Ideb), as well as the Human Development Index (IDH), the Gross Domestic Product (GDP) and the Average Income by Labor of each UF were submitted to descriptive statistics and to correlation tests. A regression model was also used to meet the general objective. The main results indicated that the national average approval rate of ESC corresponds to 35%. There was a strong correlation between the average approval rate of ESC with educational factors and regional differences. Furthermore, regression showed that the most explanatory factors of the average approval rate of ESC are the composition of the teaching staff by masters and doctors, the IDH) and the geographic region in which UF is inserted.