Aderência do exame de suficiência contábil às competências técnicas previstas no padrão internacional de Educação IES 2

Abstract

This research aims to analyze the level of adherence of the questions asked in the accounting sufficiency exam to the technical competences foreseen in the international education standard International Education Standards 2 (IES 2). For that, descriptive research was carried out, with a q uantitative approach, which uses documental research procedures and content analysis. 300 questions taken from 6 editions of the sufficiency exam (2020/1 to 2022/2) were analyzed. This study offers contributions, both in the academic and practical scope, a lerting to a greater alignment of the pedagogical projects of the educational institutions and the certification of the accounting profession, respectively, to the international standards of accounting education, notably to the IES 2. It was verified that there is greater adherence to the exam about skills related to knowledge and application of international standards in accounting reports, in addition to reasonable adherence to skills related to decision making. Skills related to information and communica tion technologies, economics and strategy and business management are not required in the exam. It is emphasized that the research results are limited to the editions analyzed and the researcher's perception regarding the classification of questions by com petences and learning outcomes.