Desempenho acadêmico dos discentes de graduação em ciências contábeis: relação entre os resultados obtidos no exame de suficiência do CFC e a nota do ENADE

Abstract

Academic performance can be measured and evidenced in several ways. Among them, one can cite the grades awarded by bodies external to the educational institution, such as those obtained by students of the Accounting Sciences course in the Sufficiency Exam of the Federal Accounting Council (CFC) and in the National Student Performance Exam ( Enade). Thus, the objective of this study was to verify the relationship between the pass rate in the CFC Sufficiency Exam and the performance of undergraduate students in Accounting Sciences in the Enade test. The methodology used was a descriptive, documental study with a quantitative approach. The research sample consisted of 54,490 students from 804 Higher Education Institutions (HEIs) participating in the Enade exam held in 2015. The information related to the Sufficiency Exam refers to the year 2019. Data were processed through descriptive statistics and multiple linear regression model. The results found suggest, for the researched sample, that the performance in Enade has a positive influence on the CFC Sufficiency Exam and, also, students from public HEIs, belonging to the distance learning modality (EAD) and single tend to have best performers in the CFC Sufficiency Exam.