Estudo sobre o exame de suficiência e os índices de reprovação

Abstract

The research carried out consisted of mapping the failure rates of graduates during the period from 2018 to 2021, in order to identify the content of the sufficiency exam, comparing it with the curriculum required for approval. In addition, considering the relevance of the pass rates and the exam curriculum made it possible to highlight some points as probable causes for the high failure rate of the exam. The theoretical framework was used as a basis for aligning the information treated in the research. The data used were collected on the website of the Federal Accounting Council (CFC), totaling eight editions. For data collection, the methodology of comparative analysis of documents was applied. The observed results bring the analysis of the content required by the CFC and the content applied in the sufficiency tests. It was noted that these contents are aligned and predominate in 66% of the 50 questions presented, which are divided into: 34% General Accounting; 8% Accounting Theory; 8% of Legislation and Professional Ethics; 8% of Accounting Principles and Brazilian Accounting Standards (NBC). In general, considering the aforementioned editions of the sufficiency exam, it was observed that the best results of those who passed, compared to the participants present, reached 48% and the worst results between 4% and 8%. The academic contribution consists of presenting elements for educational institutions to develop strategies and review content, through the analysis of the required curriculum and, consequently, increase the pass rate and improve the training of graduates