Banca de DEFESA: 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

Accounting; Sufficiency Exam; COVID-19; human capital theory; remote learning; academic performance; educational practices

The dissertation addresses the performance of Accounting students in the Sufficiency Exam in Accounting, analyzing the impacts of the COVID-19 pandemic in this context. This study investigates how changes in teaching modalities, especially the transition to remote learning, influenced students' results. The research is based on human capital theory, which highlights the importance of education and acquired skills for professional development. A critical analysis of performance indices in the Sufficiency Exam was conducted, considering the variables that may affect results, such as the quality of education and the characteristics of higher education institutions. The research also explores the difficulties faced by students during the pandemic, seeking to understand the implications of these challenges on academic performance. The methodology employed includes a literature review and descriptive analysis of data, allowing for a comprehensive understanding of the topic. The results obtained provide valuable insights into the relationship between academic training and success in the Sufficiency Exam in Accounting, contributing to the debate on the quality of education in Accounting in Brazil. The dissertation concludes that the pandemic brought significant challenges but also opportunities to rethink and improve educational practices, aiming for continuous improvement in teaching and learning in the accounting field.