Quality of accounting undergraduate programs in Brazil: How to estimate value-added?

Abstract

Brazil's gross domestic product (GDP) was 6.8 trillion BRL in 2018 (IBGE, 2019). Total government spending on basic education (kindergarten, primary education, and secondary education) was 4.2% of the GDP, and total spending on higher education was 1.4% of the GDP (OECD, 2019).