Análise quantitativa das aprovações no exame de suficiência: uma investigação entre modalidades EaD e presencial antes, durante e após a pandemia de Covid-19

Abstract

This study aimed to identify the differences between the passing rates of the Proficiency Exam in the distance learning and in-person modalities in undergraduate Accounting courses, before, during and after the Covid-19 pandemic. Exam data from the years 2019 to 2023, collected from the CFC website, were used. Descriptive statistics, Spearman Correlation Test, Mann Whitney Test and Beta Regression Test were used to analyze the data. Different variables that may influence student approval were also analyzed. The results indicate that the variables positively correlated with the passing rate in the Exam are: in-person modality, public universities and the South and Southeast regions. The data showed that there is a significant difference in the approval rate between the regions, with the Southeast and South regions presenting an approval rate of 27.27%, while the North, Northeast and Central-West regions had only 17.24%. Furthermore, the result of the Beta Regression Test showed that students from the South and Southeast have a 79% greater chance than the North, Northeast and Central-West of passing the exam. Furthermore, contrary to expectations, it was observed that the pandemic period presented a higher approval rate than that of the non-pandemic period. It was found that students from public institutions have twice the chance of passing the exam compared to those from private institutions, which are mostly responsible for offering distance learning courses. The findings indicate that despite the expansion of the distance learning modality, candidates from in-person courses still perform better, and even during the Covid-19 pandemic, when in-person students were harmed by the sudden change to ERE, the modality was still more efficient than distance learning. And the findings warn of the need for greater monitoring of the quality of distance learning courses offered by private institutions.