Política institucional de acompanhamento de egressos: uma estratégia para avaliação dos cursos de graduação em Ciências Contábeis uma estratégia para avaliação dos cursos de graduação em Ciências Contábeis

Abstract

This study was explored the assessment strategies and practices used and adopted by bachelor’s degree in accounting colleges at federal public and state universities in Brazil for collecting, monitoring and information sharing and actions related to the students monitoring, through the analysis documentary analysis of their institutional portals and Course Pedagogical Projects (PPC). The first point of this research, of exploratory behavior, and with a qualitative approach, it were collected data and information, and the procedures were shared into three stages: in the first one, it was looked for electronic addresses of Higher Education Institutions (IES), through the electronic address of the Ministério da Educação (MEC), to identify federal and state universities by names and electronic addresses, handed out by regions and states, to verify those that offer the Bachelor's Degree in Accounting graduation. After, it was verified each website to identify those that use institutionalized policies for help and be close to the students, which are published online. In the second stage, documentary research was carried out in the PPCs, in order to verify how the graduates monitoring is described in these documents and which strategies and actions were defined for this purpose. In the third stage, interviews were conducted with the college coordinators and presidents of Structuring Teaching Centers (NDE) to understand the effectiveness of this monitoring way, as well as the information use. To do all this, it was used a Discursive Textual Analysis to interpret, based on the information reading on the IES websites and in the respective PPCs courses and, to identify and analyze the different policies for graduates monitoring possibly developed by the colleges. It was found that, among the 73 (seventy-three) Brazilian federal and state public universities that offer the Bachelor's Degree in Accounting, in 124 (one hundred and twenty-four) campuses, only 4 (four) federal universities and one state public institution satisfy fully with the deliberations established by the National Higher Education Assessment System (Sinaes) regarding the Monitoring of Graduates. They are the Federal Rural University of the Amazon (UFRA) on the Tomé-Açú campus (North region); the Federal University of Cariri on the Juazeiro do Norte campus (Northeast region); the Federal University of Mato Grosso do Sul, for the four campuses Campo Grande, Corumbá, Nova Andradina, and Três Lagoas (Central-West region); and the Federal University of Santa Catarina (UFSC), Florianópolis campus (South region), and the State University of Tocantins (Unitins), Paraíso campus (North region). It was found that the five HEIs have electronic portals with updated information, with written and video testimonials, about the perception of graduates regarding the adherence of academic and professional performance, when they hold positions and functions in the accounting area. In these websites are shown data collection instruments and disclose results about graduates through tables and graphs. The analysis of the PPCs showed that among the 124 campuses that offer Bachelor's Degree in Accounting, a total of 35 (thirty-five) of them do not publish their PPCs; 68 (sixty-eight) of them publish their PPCs, but do not have specific content for discussion about monitoring graduates. In the end, only 21 (twenty-one) colleges include a specific section in the PPC text to present how the monitoring of their graduates is conducted. Talking about the assessment of the Graduate Monitoring Policy, with respect to professional integration, information is collected through online forms and questionnaires and through face-to-face interviews when it is possible attending in events promoted by the college. To promote the participation of graduates in the HEI and the courses, the PPCs report actions such as maintaining updated records; conducting satisfaction surveys and professional monitoring; as well as promoting exchanges between former students and publicizing the integration of graduates into the job market. Participation in events such as meetings, extension courses, training and lectures, and use of facilities such as libraries and laboratories in some HEIs are also encouraged. As actions for the continued education of graduates, the following stand out: meetings, extension courses, training and lectures aimed at graduates; encouraged entry into HEI master's programs and postgraduate courses in general. However, the PPCs do not mention actions to show about employers' perceptions regarding the alignment of academic training with the professional performance of graduates. Comparatively with the use of information collected and disseminated about graduates, the interviewees' reports confirm its use for monitoring and evaluating the quality of education, directing events and for evaluating the PPC.