Diferenças entre grupos beneficiados e não beneficiados com políticas de ações afirmativas: uma análise do desempenho acadêmico em conteúdos específicos de contabilidade

Abstract

The objective of this study is to identify the differences between the academic performance of students who entered the undergraduate course in Accounting at the Federal University of Minas Gerais (UFMG) with adherence to some affirmative action policy, observed in specific disciplines of Accounting, from that presented by students who did not adhere to any type of affirmative action. The disciplines analyzed are related to specific studies about Accounting Theories, with the final sample consisting of 737 students in Accounting I, 654 students in Accounting II, 627 students in Accounting III and 573 students in Accounting IV, who entered the Accounting Sciences between the years 2005 and 2019. The Kruskal-Wallis median difference test was used to meet the proposed objective. The findings indicate that, for most of the disciplines analyzed, there are no differences between the median performance of students benefited from affirmative action policies in relation to those not benefited, which suggests, for the analyzed sample, that the adoption of affirmative action policies does not affected student performance. In the field of education, the study contributes by increasing the approaches provided in the literature, bringing findings empirically based on a solid database and explored with statistical techniques. For future research, an analysis is recommended with the proposition of models that group disciplines by syllabus contents, with a view to separately analyzing each formation core of the Accounting Sciences course.