The quality of the teaching of Accountancy Sciences in higher education: a diagnosis of institutions located in the Northern region of the State of Paraná, Brazil

Authors

  • Claudinei de Lima Nascimento

Abstract

This article assesses the educational quality of accountancy undergraduate courses. This assessment is in keeping with the government’s policies that were implemented in the last decade and increased the access to higher education by the establishment of private institutions. These policies had a great impact on the number of students. The article discusses the actual quality achieved by the education that is offered at present. Some official instruments are already available for that purpose. The government carries out the National Exam of Courses (ENC) and the Federal Council of Accountancy has the Exam of Sufficiency (ES). In order to make that assessment, data from the results of the ENC (of 2002 and 2003) and the ES (of 2000 to 2004) achieved by students of 16 different undergraduate courses in the northern region of the state of Paraná were collected. In addition to that, interviews with all coordinators of the courses were made. The first instrument was used for the quantitative analysis and the second for the qualitative one. The results demonstrate that most of the courses that were analyzed have an insufficient level of quality.

Key words: higher education, accounting courses, quality, accounting profession.

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Published

2021-05-25

Issue

Vol. 2 No. 3 (2005): sep/dec

Section

Articles

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