Efeito do autocontrole, pressão de tempo e complexidade das questões no desempenho do Exame de Suficiência Contábil

Abstract

The drop-in pass rates for the accounting proficiency exam has reached alarming levels in recent years. This research analyzes the effect of students' self-control on the joint influence of time pressure, self-control and the complexity of the questions on the performance of the Federal Accounting Council's Sufficiency Exam. The study is based on Behavioral Decision Theory. As a research method, an experiment was carried out. The experiment configuration includes a 2x2x1 factorial, with 72 participating students, distributed into 4 analysis groups. The experiment was carried out in March 2024, after approval by the ethics committee. For data analysis, descriptive statistics techniques are used - Kruskal-Wallis, Multiple Linear Regression - with the analysis design selected by inter-subjects. No research with an experimental approach was found on this topic, with the present investigation contributing to expanding knowledge in the area. In order to expand knowledge, understand and describe the effects of these variables on candidates' approval rates, the experiment was carried out at a higher education institution in Mato Grosso do Sul on four campuses. The research instruments have the 5 dimensions, (1) characterization of respondents, (2) Measurement of the Abbreviated Self-Control Scale, (3) Manipulation of Time Pressure, (4) Manipulation of the level of Complexity and (5) Measurement of Performance based on the result of the simulation to be applied. The results found were (1) time pressure does not influence performance, (2) the complexity of the questions influences performance, (3) self-control does not influence performance, however, (4) self-control has a moderation relationship with the complexity of the issues, but not with time pressure. Emphasizing that the student's performance follows the level of complexity of the exam questions. The contribution to scientific literature is the exploration of the experimental method in accounting, the social and academic contribution of the research are the variables related to the exam that qualifies Brazilian accounting professionals. As a practical contribution, it is reinforced that the time available to complete the exam is sufficient as the area of least difficulty or greatest knowledge refers to Accounting Theory (62%) and the areas with the biggest errors were in Cost Accounting (88%) and Accounting Principles (77%), highlighting the areas that students may consider more challenging, informing teachers about the areas of focus. The implications of this study suggest some considerations for different actors involved in the accounting educational scenario. For students, the results highlight the importance of comprehensive preparation that takes into account mastery of content at different levels of complexity and the development of self-control skills for highly complex questions and reflection for students on their commitment to their studies . For teachers, there is an opportunity to rethink pedagogical approaches, incorporating teaching methods that promote not only the understanding of concepts, but also the development of time management skills, in order to use all the exam time to solve problems. questions, to delve deeper into the contents of the biggest errors. Academic managers can consider adjustments to institutional policies and curricula to improve student preparation in areas with the highest percentage of errors and thus increase performance in the Accounting Adequacy Exam. Helping the council, higher education institutions, teachers and students themselves to achieve a higher exam pass rate and generate more certified and qualified professionals to work professionally. Helping the council, higher education institutions, teachers and students themselves to achieve a higher exam pass rate and generate more certified and qualified professionals to work professionally.