Exame de suficiência do Conselho Federal de Contabilidade: um estudo das principais dificuldades dos discentes de contabilidade nas disciplinas exigidas

Abstract

The aim of the study has been to point which difficulties, in the learning moment, may compromise the student in taking the accounting science proficiency exam. The methodology used had the objective of describe the results using, as a procedure, a survey type through the use of questionnaire, with 11 questions being 10 closed-ended questions, among these 2 have used Likert's scale. The universe analyzed were accounting students, from 6 period and that study or studied in João Pessoa universities, the sample has been thus determined with 148 students who adequately answered the survey. The results indicated that the subject which students had less knowledge has been cost accounting. Regarding the reasons presented as the factor that makes difficulty the learning, pointed out the methodology that is not very stimulating and the difficulty in content assimilation, while the pattern identified in public institutions has been the lack of motivation in students who work full time and study at night. Finally, the study can conclude that, the methodology that is not very stimulating and the difficulty of assimilation, are highlighted aspects in this study, being the factors that make difficulty the students' learning, this conclusion corroborates with previous studies, such as Leite e Guimarães (2004) and Araújo (2002).