HISTORICAL ANALYSIS OF SUFFICIENCY EXAM RESULTS OF FEDERAL ACCOUNTING COUNCIL

Authors

  • Maria Clara Cavalcante Bugarim Universidade de Fortaleza
  • Lúcia Lima Rodrigues Universidade do Minho
  • Joaquim Carlos da Costa Pinho Universidade de Aveiro
  • Diego de Queiroz Machado Universidade de Fortaleza

DOI:

https://doi.org/10.5380/rcc.v6i1.33455

Keywords:

Brazilian Accounting, Federal Accounting Council, Sufficiency Exam

Abstract

This study aims to analyze the performance of the participants in the various editions of the sufficiency exam of the Federal Accounting Council (CFC), performed between the years 2000 to 2004 and from 2011 to 2012. With this purpose, were used data of percentage of approval, disapproval and withdrawal of all editions of the exam. These data were analyzed with use of descriptive statistical methods, especially the measures of central tendency such as mean, mode, median, and dispersion or variability, such as amplitude, variance and standard deviation. The results showed a significant decrease in the levels of passing the test of the CFC, from 83.52% in its first edition in 2000 to only 23.78% approval in 2012. Thus, one can consider that the call the requirement of proficiency exams impetus educational institutions in view of the improvement in the quality of their courses was not held.

Author Biographies

Maria Clara Cavalcante Bugarim, Universidade de Fortaleza

Diretora do Centro de Comunicação e Gestão da Universidade de Fortaleza

Lúcia Lima Rodrigues, Universidade do Minho

Diretora do Curso de Mestrado em Contabilidade da Universidade do Minho

Joaquim Carlos da Costa Pinho, Universidade de Aveiro

Diretor do Programa Doutoral em Contabilidade da Universidade de Aveiro

Downloads

Published

2014-05-08

How to Cite

Bugarim, M. C. C., Rodrigues, L. L., Pinho, J. C. da C., & Machado, D. de Q. (2014). HISTORICAL ANALYSIS OF SUFFICIENCY EXAM RESULTS OF FEDERAL ACCOUNTING COUNCIL. Revista Contabilidade E Controladoria - RC&C, 6(1). https://doi.org/10.5380/rcc.v6i1.33455

Issue

Vol. 6 No. 1 (2014): Volume 6 | Número 1 | Jan./Abr. | 2014

Section

Articles

License

Copyright (c) 2014 Revista Contabilidade e Controladoria - RC&C

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The works published in RC&C. Journal of Accounting and Management Control are subject to the following terms:

1.1. RC&C. Journal of Accounting and Management Control, through the Graduate Program in Accounting of the Department of Accounting – Sector of Applied Social Sciences – Federal University of Paraná, retains the ownership rights (copyright) of the published works and encourages and allows their reuse under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0), so that they may be copied, used, disseminated, transmitted, and publicly displayed, provided that:

1.1.a. The authorship and original source of publication (journal, publisher, URL, and article DOI) are properly cited.
1.1.b. They are not used for commercial or profit-making purposes.
1.1.c. The existence and specifications of this license are mentioned.

1.2. Each article published will be assigned a Digital Object Identifier (DOI).