The value added of accountancy programs: a study in the Southeast of Brazil

• Main Authors: Silvana Cristina dos Santos, Cristiano Machado Costa
• Format: Article
• Language: English
• Published: Conselho Federal de Contabilidade (CFC) 2015-03-01
• Series: Revista de Educação e Pesquisa em Contabilidade
• Subjects: Ciências Contábeis; Ensino Superior; Valor Adicionado
• Online Access: http://repec.org.br/index.php/repec/article/view/1110

In recent years, the accounting profession has gone through different changes. The role of accountants in society has evolved, making their function more sophisticated and turning their academic background fundamental to execute tasks in companies. In that context, this paper aims to identify the factors that explain the Value Added of higher education institutions to Accountancy students. Therefore, the results of the specific knowledge test, part of the National Student Performance Examination (Enade) 2009, were used, based on a sample of 251 Accountancy programs from the Southeast. In the empirical analysis of the data, descriptive statistics and the linear regression model were used. Based on the valued added method, the Production Function theory was applied, controlling for the students’ individual and socioeconomic characteristics. The results suggest that the main determinants of the Value Added are as follows: the existence of a teaching plan, the number of students receiving grants and the size of the student group.