THE PROFICIENCY EXAMS IN ACCOUNTING: AN ASSESSMENT FROM THE PERSPECTIVE OF RESEARCHERS

• Autor(a) principal: Miranda, Claudio de Souza
• Data de Publicação: 2017
• Outros Autores: Araújo, Adriana Maria Procópio de, Miranda, Raissa Alvares de Matos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/10760
• topic: Examination of sufficiency. Higher education. Accounting; Examen de suficiencia. Educación superior. Contabilidad; Exame de suficiência. Educação superior. Ciências contábeis.

With the growth of higher education in Brazil, it is observed that the evaluation process was extended from public actions like the national examination performance of students (ENADE), as well as professional bodies. The objective of the research was to evaluate the perception of teachers and professionals about of the sufficiency test for the accounting profession, as well as evaluate their current model. The study was descriptive and data collection was developed through a web survey with 1,185 authors of papers presented at conferences and journals in accounting. The sample was composed of 41.5% of researchers who work as teachers, 29.1% Act only as market professionals and 29.4% are operating in two areas. As a result, the survey pointed to a rate of 90% concordance with the requirement of proof, but 57.7% consider that the evidence should have re-validated, and 84.6% understand that beyond the professional examination should prove continuous update. With respect to the model that the test is applied, 53% of respondents agree that it is appropriate. In general the issues applied in the examination were considered medians, but about 70% of teachers tend to use them to a greater or lesser degree in their educational activities. Teachers understand that good results in these examinations have importance to the image of higher educational institutions.