Fatores determinantes do desempenho no exame de suficiência do CFC: um estudo focado nas modalidades de ensino

Abstract

The objective of this study was to analyze the determining factors of the performance of Accounting Science graduates in the CFC Proficiency Exam, focusing on in-person and distance learning modalities. The study period covered the years 2012 to 2023. The study metric relates the coefficients of the multiple linear regression model to explain the performance of Accounting Science graduates. The data were initially treated in Pearson's Chi-Square Test between In-Person and Distance Learning Modalities, Proportions Test, as well as Global Statistics to present the Regression model. The test results indicated that the teaching modality is strongly associated with the difference in approval rates, with the In-Person modality presenting superior performance in terms of approval. The regression model explains a large part of the variability in performance (high R²), with the number of approved candidates and dropout rates standing out as statistically significant predictors. These findings reinforce the importance of measures that reduce the lack of preparation and increase the number of approvals in the CFC Proficiency Exam.