O que revelam as provas do exame de suficiência do Conselho Federal de Contabilidade entre 2011 e 2023?: uma análise de conteúdo aplicada às questões de contabilidade geral

Abstract

The Accounting Proficiency Exam, besides being essential for professional practice, is also a tool to boost the enhancement of the quality of teaching in the field. Therefore, this study aims to reveal the contents of questions related to General Accounting, as well as to identify the topics and subtopics and their respective frequencies in exams conducted between 2011 and 2023. To do so, a content analysis focused on the aforementioned discipline was conducted, confirming its significant representativeness and highlighting the Measurement and Recognition of Operations – especially Operations with Merchandise, Products, and Services – , Evaluation of Assets and Liabilities – regarding Depreciation, Amortization, and Depletion – , and Statement of Income and Comprehensive Income – focusing on the Income Statement, as the most recurrent topics and subtopics throughout the twenty-six editions examined, thus contributing to students, educators, and managers in the proper training of new professionals and in future improvements in accounting education in Brazil.