Abordagem do exame de suficiência contábil: uma perspectiva do aluno sobre os níveis de reprovação

Abstract

The Examination of Sufficiency (ESC) applied by the Federal Accounting Council (CFC) judges the minimum knowledge necessary for the technician and the bachelor in Accounting Sciences to be able to perform their functions within the labor market. The aim of the work is to identify the factors that can influence the high level of failure, through a field research, a parameter of the Accounting Sufficiency Examination (ESC) between a public university and a college located in the city of Teresina - PI, in order to assess the level of failure of institutions. This research was based on the descriptive character, adopting the data collection procedure, and as a resource a questionnaire, which was the research instrument and contained 10 questions, being semi-structured for data acquisition, in which, they would provide important information for construction and analysis of the main idea of investigation of the work, that is, the approach of the accounting sufficiency exam. According to the analysis of the responses referring to the questionnaire put to the respondents, it can be seen that the number of failures is due to the fact that variables that need to be effectively complemented for a good professional education of the academic, such as: better teacher education, improvements in the curriculum that proposes a discipline that prepares students for the exam of sufficiency and that in the future, they can obtain the registration of accountant.