Exame de suficiência: desempenho das instituições públicas e privadas do estado de Alagoas de 2011 a 2018

Abstract

As the professional practice is exercised under the supervision of accounting councils at the federal and state level, such councils annually carry out an exam that aims to assess the level of preparation of graduates of the accounting sciences course, in order to grant them the right to legally exercise the career of accounting or other auxiliary functions that require a certain degree of technical knowledge. Faced with this need for evaluation, we sought in this study to verify whether the curriculum matrices of accounting science courses in the state of Alagoas becomes a key factor for passing the exam, since the state failure rate annually has been quite expressive over the years from 2011 to 2018. However, through the vertical and horizontal analyzes carried out in this study, we found that even institutions that have a distribution of content similar to that required in the sufficiency exam in terms of proportion, they also have a high degree of disapproval. It was concluded, therefore, that even with the existence of a minimum curriculum stipulated by the Federal Accounting Council- CFC, it has not yet been possible to improve the approval levels of students graduating or trained in the area, since the qualitative factors that involve the professional's student life during their training have some degree of influence on their performance in the exam.