Ensino de contabilidade gerencial e o exame de suficiência do CFC

Abstract

The objective of the research is to identify and analyze the attributed relevance and the degree of knowledge about the Management Accounting contents required in the CFC sufficiency exam for undergraduate Accounting students. A descriptive study with a quantitative approach was carried out, with documentary research procedures and the survey with the application of a questionnaire to students enrolled from the 6th to the 10th period of the undergraduate course in Accounting at a public federal university in Minas Gerais. Descriptive analysis and the Non Parametric Mann-Whitney test were used for the analysis of mean differences considering the selected groups. The results showed that the institution's students do not feel prepared to take the sufficiency exam with regard to Management Accounting content. The study contributes to academic managers and professors with the purpose of knowing the weaknesses presented in the study regarding the managerial accounting contents required in the CFC sufficiency exam, in which they can promote actions that can help in the best performance of the students.