A relação entre pós-graduação stricto sensu e a qualidade da graduação: uma análise nas aprovações no exame de suficiência

Abstract

Reflecting on the importance of assessing the quality of education in Brazil, this study aimed to identify differences in the approval rate in the Sufficiency Exam of the Federal Accounting Council (CFC) between Higher Education Institutions (HEIs) that offer stricto sensu postgraduate programs and those that do not have postgraduate programs. The adopted method was descriptive, including the collection of documentary data and the application of quantitative techniques. To achieve the research objective, data from the spreadsheet titled "Statistical Result by Higher Education Institution," available on the official website of the Federal Accounting Council, for the years 2019 to 2022.1 were analyzed using the non-parametric Mann-Whitney test. The analysis reveals that HEIs with Postgraduate Programs (PPG) had higher approval rates compared to HEIs without PPG over the investigated period. This factor may indicate that master's and doctoral programs in HEIs enhance the quality of undergraduate education in Accounting, either through the structuring demands of a PPG (more qualified professors, better infrastructure, and institutional maturity, among others), resulting in a multiplier effect on undergraduate education, or through the integration of research with teaching.