ANÁLISE CLASSIFICATÓRIA DOS CURSOS DE CIÊNCIAS CONTÁBEIS QUANTO AO RENDIMENTO NO ENADE E NO EXAME DE SUFICIÊNCIA
DOI:
https://doi.org/10.12662/2359-618xregea.v10i1.p175-195.2021Keywords:
Curso de Ciências Contábeis, Enade, Exame de Suficiência, Árvore de classificaçãoAbstract
Este estudo analisa as características dos cursos de Ciências Contábeis no Brasil, classificando-os quanto aos melhores e aos piores desempenhos no Enade e no Exame de Suficiência, assim como desenvolve análises descritivas e comparativas entre os desempenhos dos cursos nos dois exames e a possível associação entre os resultados dos referidos exames, fundamentando a discussão das relações à luz da Teoria da Função da Produção educacional no âmbito do curso de Ciências Contábeis. Com abordagem quantitativa e classificatória, o estudo abrange técnicas de estatística descritiva, análise de correlação e estatística multivariada, com o uso de árvore de classificação (método chaid). A amostra foi composta por 746 cursos de Ciências Contábeis, com um total de 7.460 observações sobre as variáveis características dos cursos. Verificou-se que existe uma correlação positiva entre os resultados no Enade e no Exame de Suficiência, e que os cursos das Universidades Federais do Sul e Sudeste estão entre os que apresentam os melhores desempenhos nos exames, enquanto os cursos da Região Norte predominam entre os que apresentam os piores desempenhos.
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