Efficiency analysis of on-campus undergraduate accounting courses using Data Envelopment Analysis (DEA)
Efficiency, Data Envelopment Analysis (DEA), Accounting Sciences, ENADE, Proficiency Exam
This project aims to evaluate the technical efficiency of on-site undergraduate Accounting programs in Brazil using Data Envelopment Analysis (DEA) A quantitative approach is adopted, using DEA as the main method to evaluate decision-making units (DMUs) based on multiple inputs and outputs. In-person Accounting courses that participated in the 2022 evaluations will be analyzed, considering variables such as the number of qualified teachers, infrastructure, academic performance, and approval rates in the exams. The aim is to identify efficient and inefficient courses and their respective benchmark units. The results will allow us to understand which factors directly influence the efficiency of the courses, providing concrete support to improve academic management and guiding public policies aimed at higher education. It is concluded that the application of DEA represents a robust tool for identifying good practices, optimizing resources and promoting continuous improvements in the analyzed courses, contributing to the training of more qualified professionals who are prepared for the challenges of the job market.