Exame de suficiência contábil: uma análise descritiva sobre as questões cobradas em prova

Abstract

The Accounting Sufficiency Exam consists of 50 (fifty) questions divided into 13 (thirteen) subjects, to obtain the approval requires the candidate to pass at least half of the test. According to data from the Federal Accounting Council - CFC, the average failure rate is over 65%, which shows a deficiency in the preparation of the candidate that may be related to the curricular components of the undergraduate course. In this sense, this study aimed to analyze which subjects are most demanded by the Accounting Sufficiency Exam and what is their relation to the content charged by the National Student Performance Exam - Enade. To this end, a data filtering system available on an online study platform was used to analyze the 800 questions contained during the 16 editions of the exam (2011 to 2018). The results showed that 41% of the test consists of General Accounting, 15% Cost and Managerial Accounting, 6% Accounting Applied to the Public Sector, 6% Law, 6% Accounting Auditing and the other 26%. are divided into other disciplines. After comparing the CFC and Enade edicts, it turned out that all the subjects of both edicts are related, which allows us to consider that if the higher education course meets the requirements of MEC well, your students will also be prepared to the Sufficiency Exam.