文章基本信息

标题：COMPARATIVE ENADE 2006 PERFORMANCE ANALYSIS OF THE UNDERGRADUATE ACCOUNTING DEGREE PROGRAM OF THE FEDERAL UNIVERSITY OF CEARÁ
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作者：Ana Gabriela Paiva Rocha ; Hugo Santana de Figueirêdo Junior ; Denise Maria Moreira Chagas Correa 等
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2012
卷号：2
期号：3
页码：105-120
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出版社：University of State of Bahia
摘要：Brazilian higher degree institutions have been experiencing a continuous process of external assessment in recent years, which has put pressure on them to identify opportunities for improvement. This research aims at comparing the undergraduate accounting degree program offered by the Federal University of Ceará (UFC) with similar programs in Brazil – using their performance in the 2006 National Assessment of Students Performance (ENADE) – and extracting recommendations for upgrade of UFC’s and other higher education programs. A descriptive and exploratory research was conducted, based on quantitative and qualitative analysis of data from the reports of the National Institute of Teaching and Educational Research (INEP). Results revealed that UFC’s accounting program was among the top 6 in ENADE 2006, mainly due to the performance of its senior students. Besides, a more refined comparison with the top programs showed that senior UFC students had high reading and text interpretation abilities, and good specific knowledge of accounting operating skills like preparation of accounting reports and application of tax legislation. The study also identified the need for UFC improvements in general formation skills like table data analysis, and in accounting specific, more analytic and managerial skills, like cost analysis, accounting theory and information systems. Those results should be discussed within UFC’s undergraduate accounting program for it to remain among the top programs in Brazil. In addition, the methodology used in this study reveals detailed opportunities for action and could be applied by other programs assessed by ENADE