Factors affecting success in the professional entry exam for accountants in Brazil

Abstract

This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil's Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of Higher Education Institutions (HEIs) and the characteristics of candidates. We find that success is related positively to the quality of the HEIs from which candidates graduated and to a measure of student ability that is used widely in Brazil. We find also that males perform better than females and that younger candidates perform better than older candidates. The geographical region of Brazil within which candidates completed the exam was also significant. The insights provided will help public policy makers in Brazil, and the Brazilian accounting profession, to understand key factors associated with current low pass rates.

Assessing the use of computer-based assessment-feedback in teaching digital accountants

“…However, their potential to accounting educators' practice worldwide remains yet to be explored for teaching the digital accountants in the digital age in general, with few exceptions (see, Aisbitt & Sangster, 2005;Al-Htaybat et al, 2018;Marriott, 2009;Marriott & Lau, 2008;Marriott & Teoh, 2012a, 2012b. Additionally, the accounting professional bodies such as ACCA, CIMA and CIPFA started to adopt CBA at various levels of their qualifications (see, Al-Htaybat et al, 2018;Aisbitt & Sangster, 2005;Rodrigues et al, 2018). Our study, therefore, extends the limited literature on CBAF in accounting education by providing evidence of how undergraduate students perceive and prefer the use of CBAF in assessing their academic progress to paper-and-pencil assessment and delayed handwritten feedback.…”

“…For example, at a macro level, both universities and students asked teaching Staff 2 for more diverse assessments with instant electronic feedback. While at a micro level, accounting department, professional bodies such as ACCA, CIPFA and CIMA start to use CBA at various levels (Al-Htaybat et al, 2018;Aisbitt & Sangster, 2005;Rodrigues et al, 2018). Finally, at a meso level, the accounting group believes that adopting CBAF may lead to improve students' engagement, reduce attainment gap, and help to introduce new specialised computerised accounting programmes and modules.…”

“…Lastly, the accounting professional bodies such as ACCA and CIMA outlined the benefits of their on-demand CBA to paper-and-pencil test to their members (Al-Htaybat et al, 2018). For example, ACCA has offered CBA for the Foundation level awards since 1998 (Aisbitt & Sangster, 2005;Rodrigues et al, 2018). The success of this step led to an increased number of ACCA papers being tested using CBA and this therefore, provides the next step in the move towards ACCA's vision to deliver all exam papers via CBA.…”

Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)

“…To avoid a disparity between concepts and aim for consistency, the terminology adopted in this study regarding accounting professionalisation in Brazil follows translations in similar previous studies (e.g. Agrizzi and Sian, 2015; Rodrigues et al, 2011, 2017). Therefore, a ‘domestication’ translation strategy was adopted (cf.…”

“…However, the CFC lacked professional entry control because it was not bestowed with the authority to administer professional entry exams. The CFC is composed of one representative from each state and federal district, thereby forming a structure known as the CFC/CRC system (Rodrigues et al, 2017).…”