Análise de conteúdo aplicada às questões de contabilidade geral do Exame de Suficiência do Conselho Federal de Contabilidade

Abstract

The Sufficiency Examination of the Federal Accounting Council, regulated by Law n.º 12.249/2010 as a requirement for the legal performance of the accountant in the labor market. The main objective of the exam is to ensure that the accounting professional masters the basic knowledge of accounting in order to safeguard the quality of the accounting services provided. Given this scenario, the objective of this research is to analyze the content applied to the general accounting questions of the Sufficiency Exam of the Federal Accounting Council. This is a quantitative and qualitative research. The results were analyzed using content analysis, considering Bardin's study methods. Among the main results, we highlight the quantification of general accounting issues in editions between 2013.1 to 2022.2, analysis of general accounting content addressed, rates of approval and failure in these editions. As a central result, the average of general accounting questions explained in the exam stands out, since attention to the contents of this discipline is relevant for approval due to the degree of demand and approach in the sufficiency exams.