RELATIONSHIPS BETWEEN ACADEMIC PERFORMANCE AND ACCESS TO MASTERS IN ACCOUNTING SCIENCES

• Autor(a) principal: Miranda, Gilberto José
• Data de Publicação: 2014
• Outros Autores: Lemes, Sirlei, Lima, Francielly Dornelas Correia, Júnior, Vicente Bruno
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4482

The aim of this study is to identify the existence of relations between the performance of graduate accounting programs by the Preliminary Course Concept (CPC) and the enrollment of students in master in accounting programs. It is a descriptive study based on data collection and research of documents. The sample is composed of Brazilian public universities with graduate accounting programs accredited by the Office to Improve University Personnel (CAPES) of the Ministry of Education up to December 31, 2011. The results indicate there are significant variations among the averages of the institutions with master of accounting programs and the national average for the CPC, as well as all the indicators that compose it. The results also show that 71% of the students surveyed chose public universities. Likewise, 43% of the students questioned chose to study for a master’s degree at the same institution they received their bachelor’s degree. These findings indicate the relevance of the academic qualification of the faculty in undergraduate programs and others factors. Overall, the results provide empirical evidence of the capacity of the indicators considered, particularly the ENADE, to signal the capacity of students who pursue advanced degrees.Keywords: SINAES. IDD. Academic Performance. Graduate Study. Accounting.