Ações afirmativas e desempenho discente contábil: uma análise longitudinal com estudantes da Universidade Federal de Minas Gerais

Abstract

The aim of this study is to analyze the relationship between the implementation of affirmative action policies and the academic performance of undergraduate Accounting students enrolled at the Federal University of Minas Gerais (UFMG). The contemplated period covered an interval of 15 years, from 2005 to 2019, which brought a differential to the research. The sample consisted of 1,061 students, which resulted in 7,791 observations over the analysis period. The analysis techniques employed were: descriptive statistics and estimation of a multilevel linear model. It was observed, initially, over the years of the analysis, a greater diversity of races declared by the students, as well as an increase in the participation of students from public schools and with lower family monthly income, which indicates the inclusive characteristic of the actions affirmative. When the students' overall performance was observed, the findings showed a negative and statistically significant relationship for variables related to quotas, which suggests a lower performance for quota students. However, the values ​​of the estimated coefficients for the quotas were close to zero, which allows inferring that quota students may present a not so inferior performance in relation to non-quota students. The results also bring as consequences the visibility of the consolidation of affirmative action policies adopted in recent years which, in addition to corroborating the inclusive nature of these policies, also made it possible to visualize their relationships with student accounting performance.