We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
CFC Exam and Accounting Education: An analysis of HEI characteristics and approval indexes.
- Authors
Vinicius Barroso, Deivson; Calheira de Freitas, Sheizi; Casé de Oliveira, José Sérgio
- Abstract
Objective: to verify which characteristics of Higher Education Institutions (HEI) are related to the approval of students in the CFC certification exam. Method: The institutional characteristics of 741 HEI taking the Exam's two editions of 2017 were analyzed. Inflated Beta Regression analysis was used to treat data. Results: the institutional characteristics that were positively correlated with higher approval indexes in the CFC exam include: ENADE score; IGC score; belonging to a public university; being located in a Brazilian capital; being well ranked in the Folha University Ranking; and offering graduate programs in Accounting. The variables negatively correlated were: Professors' work regime, Academic organization, and location in the Midwest, Northeast or North. Contributions: The expansion of Accounting Sciences in Brazil may not be associated with the obtaining of knowledge that is necessary for professional practice, as the exploratory variable RUF suggests. These results enable HEI managers to identify the institutional attributes that contribute to students' good performance in the Exam, supporting the management of factors that can be changed, resulting in improved training in accounting.
- Subjects
MIDWEST (U.S.); BRAZIL; ACCOUNTING education; ACCOUNTING exams; UNIVERSITIES &; colleges; UNIVERSITY rankings; PROFESSIONAL practice
- Publication
Revista de Educação e Pesquisa em Contabilidade, 2020, Vol 14, Issue 1, p100
- ISSN
1981-8610
- Publication type
Article
- DOI
10.17524/repec.v14i1.2470