O impacto da prática profissional no desempenho no Exame de Suficiência em contabilidade

Abstract

The Accounting Sufficiency Exam is a test applied to assess the knowledge of bachelors of Accounting Sciences, and is a requirement for obtaining professional registration with the Regional Accounting Council. Registration grants the certification and qualification necessary for professional practice. The study seeks to analyze the following question: What is the influence of professional accounting practice on performance in the Sufficiency Exam, in the perception of graduates of the Accounting course at a federal university in the Midwest of the country. The research is characterized as an adapted replication of Alcântara's research (2020); it uses a quantitative approach to collect data through a questionnaire applied to the graduates of this university. The results confirm that the graduates consider, through their perceptions, that professional practice is important and helps to improve the knowledge required to pass the Accounting Examination, as well as developing problem-solving skills.