Proposta formativa versus desempenho: Um estudo comparativo entre os cursos de graduação em ciências contábeis das IFES brasileiras

• Published in: Revista Ambiente Contábil 2014, Vol.6 (2), p.55-74
• Main Authors: de Freitas Rêgo, Thaiseany, Oliveira Silva, Emanuela Cristine
• Format: Article
• Language: Portuguese
• Subjects: Avaliação; Evaluación; Evaluation; Pedagogical project course; Projeto pedagógico de curso; Proposta formativa; Propuesta formativa; Proyecto pedagógico de curso; Training proposal
• ISSN: 2176-9036; 2176-9036

The present study aims to analyze the relation between the level of adherence of the training proposals of undergraduate courses in Accounting from IFES (presential) and the performance of students in ENADE. The institutional clipping noted the information provided in the Portal e-MEC in terms of type of institution, type of course, concepts obtained and hour load, as well as the dissemination of the PPC on the portal of the university, which resulted in 31 IFES. The collection process observed the analysis of PPC's about the level of adherence to training proposals from the MEC (19 items), CFC (50 items) and UN (24 items) , considering the presence (1) or absence (0) of information . The indicators relating to concepts of the course and of the IFES, as well as the hour load and adherence to the proposals were organized and stacked for a cross section analisys, with the aid of Gretl®. Data indicate that IFES attend at least 60% to the proposal from CFC and 63.16% to the proposal from MEC. The UFU is the only institution that attended 100% to the proposal from MEC and UFMT - Cuiabá is the IFES that least adheres to training proposals. Regarding to the hour load, it is noteworthy that UFMT - Rondonópolis is the IFES with the greatest hour load, with 3500 hours, primarily serving the proposals of the MEC (84%) and CFC (80%). The terms received by the course, UFSC and UFRGS are the ones analyzed, which holds 5 concept in ENADE, IGC and CPC. Another issue that has drawn attention is that four institutions do not follow the indication of the CNE / CSE as the hour load: the UNITE, UFES the UFCG and UFPB. Furthermore, the study indicates that the performance of ENADE is explained by adherence to the CFC training proposal, than the other proposals and hour load. O presente estudo objetiva analisar qual a relação entre o nível de aderência das propostas formativas, dos cursos de graduação em Ciências Contábeis (presencial) das IFES, e o desempenho dos discentes no ENADE. O recorte institucional observou as informações disponibilizadas no Portal do e-MEC, em termos de tipo de instituição, modalidade de curso, conceitos obtidos e carga-horária, bem como a divulgação do PPC no Portal de cada universidade, o que resultou em 31 IFES. O processo de coleta observou a análise dos PPC’s, quanto ao nível de aderência às propostas formativas do MEC (19 itens), CFC (50 itens) e ONU (24 itens), considerando a presença (1) e ausência (0) de informação. Os indicadores referentes a