THE PERFORMANCE OF ACCOUNTING PROFESSIONALS IN THE CFC’S SUFFICIENCY EXAM: AN ANALYSIS OF REGIONAL CLUSTERS
DOI:
https://doi.org/10.11606/rco.v8i22.61176Keywords:
Brazilian Accounting, Federal Accounting Council, Exam Sufficiency, Cluster Analysis.Abstract
This study aims to analyze the characteristics of each region of the country with respect to the results shown in sufficiency exams of the Federal Accounting Council (CFC). Therefore, we considered data on the performance of candidates in each federal unit in the different knowledge areas that comprise the proficiency exams. Data were grouped into two distinct stages: the first stage of sufficiency exam, between the years 2000 to 2004, and the second phase of the sufficiency exam, in the years 2011 and 2012. These data were analyzed with the application of multivariate statistical method of cluster analysis. A comparison of the results, especially in terms of group composition, shows to be essential for an assessment of the performance of these professionals in the examination in each of the federal units that make up Brazil. Furthermore, the results of this study are constituted as a complete diagnostic examination performance, pointing to areas of greatest weakness in teaching and, therefore, need to be further explored in the training of accounting.
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