Fatores que influenciam no resultado do exame de suficiência contábil: um estudo com os alunos de Ciências Contábeis da Universidade Federal da Paraíba

Abstract

This research aimed to identify factors that can influence the result of the Accounting Sufficiency Examination in UFPB students. To achieve the objectives, a bibliographical research and a field study were realized out. A questionnaire was applied to collect the data necessary for analysis and to meet the objective through an electronic questionnaire on the platform Google Forms. The research was developed out with a sample of 40 students enrolled starting from the 2018 period of the Accounting Sciences course at the Federal University of Paraíba. The data obtained were tabulated and presented through tables and graphs using the Excel program. The results show that students are aware of the importance of the Accounting Sufficiency Examination for the effective exercise of the profession. It is confirmed that knowledge acquired during the course is sufficient for a good performance in the Accounting Sufficiency Exam, with the agreement of 75% of respondents. Within the survey, 60% agreed with the approach of the sufficiency exam during classes and assessments of the subjects that are taking place.