RELATIONSHIPS BETWEEN ACADEMIC PERFORMANCE AND ACCESS TO MASTERS IN ACCOUNTING SCIENCES

Authors

  • Gilberto José Miranda Universidade Federal de Uberlândia - UFU
  • Sirlei Lemes Universidade Federal de Uberlândia - UFU
  • Francielly Dornelas Correia Lima Universidade Federal de Uberlândia - UFU
  • Vicente Bruno Júnior Universidade Federal de Uberlândia - UFU

Abstract

The aim of this study is to identify the existence of relations between the performance of graduate accounting programs by the Preliminary Course Concept (CPC) and the enrollment of students in master in accounting programs. It is a descriptive study based on data collection and research of documents. The sample is composed of Brazilian public universities with graduate accounting programs accredited by the Office to Improve University Personnel (CAPES) of the Ministry of Education up to December 31, 2011. The results indicate there are significant variations among the averages of the institutions with master of accounting programs and the national average for the CPC, as well as all the indicators that compose it. The results also show that 71% of the students surveyed chose public universities. Likewise, 43% of the students questioned chose to study for a master’s degree at the same institution they received their bachelor’s degree. These findings indicate the relevance of the academic qualification of the faculty in undergraduate programs and others factors. Overall, the results provide empirical evidence of the capacity of the indicators considered, particularly the ENADE, to signal the capacity of students who pursue advanced degrees.

Keywords: SINAES. IDD. Academic Performance. Graduate Study. Accounting.

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Author Biographies

Gilberto José Miranda, Universidade Federal de Uberlândia - UFU

É Doutor em Controladoria e Contabilidade pela Universidade de São Paulo (FEA/USP). Atualmente é coordenador dos cursos de graduação e professor do Programa de Mestrado da Faculdade de Ciências Contábeis da UFU.

Sirlei Lemes, Universidade Federal de Uberlândia - UFU

É Doutora em Controladoria e Contabilidade pela Universidade de São Paulo (FEA/USP). Atualmente é coordenadora do Programa de Mestrado da Faculdade de Ciências Contábeis da UFU.

Francielly Dornelas Correia Lima, Universidade Federal de Uberlândia - UFU

Graduanda em Ciências Contábeis e participante do Programa de Ensino Tutorial (PET) da Faculdade de Ciências Contábeis da Universidade Federal de Uberlândia.

Vicente Bruno Júnior, Universidade Federal de Uberlândia - UFU

Graduando em Ciências Contábeis e participante do Programa de Ensino Tutorial (PET) da Faculdade de Ciências Contábeis da Universidade Federal de Uberlândia.

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Additional Files

Published

06-01-2014

How to Cite

Miranda, G. J., Lemes, S., Lima, F. D. C., & Júnior, V. B. (2014). RELATIONSHIPS BETWEEN ACADEMIC PERFORMANCE AND ACCESS TO MASTERS IN ACCOUNTING SCIENCES. REVISTA AMBIENTE CONTÁBIL - Universidade Federal Do Rio Grande Do Norte, 6(1), 141–162. Retrieved from https://periodicos.ufrn.br/ambiente/article/view/4482

Issue

Vol. 6 No. 1 (2014): Jan./Jun.

Section

ARTICLES

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