Exame de suficiência: percepção de alunos de uma instituição de ensino superior a respeito do conhecimento necessário para a sua realização

Abstract

The Examination of Sufficiency established by the Conselho Federal de Contabilidade – CFC aims to prove that the knowledge acquired during the course of Bachelor’s Degree in Accounting Sciences are sufficient for professionals to develop activities relevant to the profession and meets the requirements of the market. Therefore, the same was instituted as requisite for obtaining professional registration united with the regional organs of the class, the Conselhos Regionais de Contabilidade – CRC’s. In front of such a requirement, it aroused the interest in measuring the perception of the students of the course of accounting sciences from Universidade Federal da Paraíba – UFPB in relation to the knowledge required to perform the Examination Sufficiency. This research is characterized as descriptive and it was used as technical procedure the field survey, with data collection through a questionnaire divided into two parts, where the first try to draw a profile of the respondent and the second measure their perception of the subjects covered in the undergraduate program, this requirements also covered in Exam Sufficiency. This second was developed in order to utilize of Likert’s scale to verify the data. The sample consisted of 82 last year students of Accounting Sciences course from UFPB at day and night shifts. The analysis showed that, overall, the students consider the knowledge acquired during graduation enough for performance to exam, although the rate of students approved in this exam still less than half of the enrolled. Even with this perception, when we consider isolated disciplines, they verify exists certain deficiency about the knowledge acquired in class. Through research, it was also noted that examination is considered of great importance by the students, since it improves the quality of the professional who goes to work in this area.