Content analysis of evidence area accounting: issues Provão 2002/2003 and ENADE 2006

Abstract:

This study has two aims. The first is to search evidence whether the Provão of the 2002/2003 and ENADE/2006 in the area of Accountancy included all items that adequately represent the content domain of the area. The second aim is to do a critical analysis of these performance tests. We used the focus group technique to obtain these aims. "Two sessions of interviews were held, with the participation of experts, formed by teachers who are also másters and PhD students. The results show that participants' perception of the focus group tests can be considered an adequate approximation of the level of cognitive knowledge of the area, since the main contents were assessed by tests. However, in the participants' perception the questions tests not adequately measured the skills, attitudes and behaviors predetermined by committees of specialists, appointed by the Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira (INEP). Participants noted that the low student performance may be related to reduced motivation to solve the proof.

Key words:
Accounting; Focus group; Provão; ENADE; Achievement tests