Banca de QUALIFICAÇÃO: MARIA SAMARA PIRES MOUSINHO

The Performance of Students in Accounting Sciences in the Sufficiency Exam: analysis of approval indicators in the context of the Covid-19 Pandemic

Performance, Accounting Students, Covid19

The undergraduate course in Accounting and Actuarial Sciences was implemented in Brazil in 1945, through Decree-Law No. 7,988, lasting four years, granting the degree of Bachelor of Accounting Sciences to its graduates. On May 27, 1946, the another important step towards the protection and development of Accounting which was the creation of the Federal Accounting Council – CFC and the Councils Regional Accounting Offices - CRCs, thus creating a social protection channel, since, for through regulated professions, people become safer in accessing services (CFC, 2023). It turns out that with the evolution of the market, accounting professionals also need is constantly updating and professional growth. For Marçal et al. (2019), the constant changes in society, technological advances and trends brought by globalization requires social science professionals to continually update their knowledge. Bugarim et al. (2013), observe that the teaching of accounting science seeks continually updating and adapting to the global scenario.