Desempenho dos discentes brasileiros do curso de Ciências Contábeis no exame de suficiência: uma análise de 2011 a 2019

Abstract

Due to the constant changes in the national and international economic scenario, business organizations have been demanding qualified professionals with technical skills to work in the labor market. In this context, in order to make sure that the accounting professional is qualified and legally qualified to work in the labor market, the Federal Accounting Council (CFC) Sufficiency Exam, created by Federal Law No. 12,249 / 2010 as a requirement for legal action in the labor market. Considering the obligation of the exam, this study aimed to examine the performance of Brazilian students of the Accounting Science Course in the Sufficiency Exam from 2011 to 2019. In order to answer this question we used descriptive, documentary research and approach. for data analysis. The study data were extracted exclusively from the Sufficiency Examination statistical reports, available on the CFC portal. The results show that the Southern and Southeastern States presented, in the period from 2011 to 2019, the highest percentages of approved by State. The content of Legislation and Professional Ethics and the content of Accounting Expert presented the best performance by the candidates. The contents of Principles and Norms, Accounting Theory, Financial Mathematics and Statistics present the worst performance by the candidates. It is noticed that the percentage of failing in the exam has increased in recent years, which requires a reflection by all involved, the probable causes of these results, since the Exam addresses basic content in order to enable accounting professionals. to work in the job market.