EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/69431 |
Resumo: | 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. |
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EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAMFATORES EXPLICATIVOS DOS ÍNDICES DE APROVAÇÃO NO EXAME DE SUFICIÊNCIA CONTÁBILAccounting sufficiency examAverage approval ratesExplanatory factorsEducational factorsSocioeconomic factorsExame de suficiência contábilÍndice médio de aprovaçãoFatores explicativosFatores educacionaisFatores socioeconômicosTo 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.Com o intuito de aferir a capacitação dos bacharéis em Ciências Contábeis prestes a exercer as funções atribuídas à profissão, o Conselho Federal de Contabilidade (CFC) regulamentou o Exame de Suficiência Contábil (ESC) como requisito para a obtenção do registro profissional. Diante do exposto, o presente estudo tem por objetivo identificar os fatores que melhor explicam o índice médio de aprovação no ESC por unidade federativa (UF) no período de 2011 a 2015. Inicialmente procedeu-se à uma análise dos índices médios de aprovação no ESC e, buscando verificar a existência de diferença estatística entre tais UF, foi aplicado o teste de ANOVA. Os fatores educacionais e socioeconômicos, como o Conceito Preliminar de Curso (CPC), o conceito obtido a partir do Exame Nacional de Desempenho dos Estudantes (Enade), o Índice de Desenvolvimento da Educação Básica (Ideb), bem como o Índice de Desenvolvimento Humano (IDH), o Produto Interno Bruto (PIB) e o Rendimento Médio pelo Trabalho, de cada UF foram submetidos à estatística descritiva e a testes de correlação. Também foi utilizado um modelo de regressão para atender ao objetivo do estudo. Os principais resultados indicam que o índice médio nacional de aprovação no ESC corresponde a 35%. Observou-se forte correlação entre o índice médio de aprovação no ESC, os fatores educacionais e as diferenças regionais. Ainda, a regressão apontou que os fatores que mais explicam o índice médio de aprovação no ESC são a composição do quadro docente por mestres e doutores, o IDH e a região geográfica na qual a UF está inserida.UFRGS2019-06-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/69431ConTexto - Contabilidade em Texto; v. 18 n. 38 (2018): jan./abr. 20182175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/69431/pdfCopyright (c) 2019 ConTextoinfo:eu-repo/semantics/openAccessSprenger, Kélim BernardesKronbauer, Clóvis AntônioSilvestre, Adalene OliviaAzevedo, Eduardo Ribeiro deAlves, Tiago Wickstrom2019-06-27T22:03:47Zoai:seer.ufrgs.br:article/69431Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2019-06-27T22:03:47ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM FATORES EXPLICATIVOS DOS ÍNDICES DE APROVAÇÃO NO EXAME DE SUFICIÊNCIA CONTÁBIL |
title |
EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM |
spellingShingle |
EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM Sprenger, Kélim Bernardes 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 |
title_short |
EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM |
title_full |
EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM |
title_fullStr |
EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM |
title_full_unstemmed |
EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM |
title_sort |
EXPLANATORY FACTORS OF THE APPROVAL INDICES IN ACCOUNTING SUFFICIENCY EXAM |
author |
Sprenger, Kélim Bernardes |
author_facet |
Sprenger, Kélim Bernardes Kronbauer, Clóvis Antônio Silvestre, Adalene Olivia Azevedo, Eduardo Ribeiro de Alves, Tiago Wickstrom |
author_role |
author |
author2 |
Kronbauer, Clóvis Antônio Silvestre, Adalene Olivia Azevedo, Eduardo Ribeiro de Alves, Tiago Wickstrom |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Sprenger, Kélim Bernardes Kronbauer, Clóvis Antônio Silvestre, Adalene Olivia Azevedo, Eduardo Ribeiro de Alves, Tiago Wickstrom |
dc.subject.por.fl_str_mv |
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 |
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 |
description |
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. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-06-27 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/69431 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/69431 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/69431/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 ConTexto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 ConTexto |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 18 n. 38 (2018): jan./abr. 2018 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
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UFRGS |
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UFRGS |
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ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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